2022 (11) TMI 1008

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....OF 2020, 92105 OF 2020, 92762 OF 2020 AND 92817 OF 2020 - -<br>Service Tax<br>S. V. GANGAPURWALA & VINAY JOSHI, JJ. Mr. Prakash Shah a/w. Mr. Jas Sanghvi i/b. PDS Legal, Advocate for the Petitioner in all the Petitions. Mr. Y. R. Mishra a/w. Mr. D. P. Singh, Advocate for the Respondent/UOI. Mr. P. S. Jetly, Senior Advocate a/w. Mr. Ram Ochani a/w. Ms. Ruju Thakkar, Advocate for the Respondents ....

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....file an undertaking to pay the balance arrears of service tax as may be directed at the time of final disposal of the appeal. In pursuant to the interim order the petitioners deposited 50% of the amount of Service Tax and had also filed affidavit and undertaking before the Apex Court. The learned Counsel for the petitioners submits that the declarations are rejected only on the ground that the app....

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....cases the assets of a tax defaulter are taken over by an Asset Reconstruction Company (ARC), and the department asks the ARCs to pay the outstanding dues. In another case, M/s. RIICO, a PSU of State of Rajasthan, has taken physical possession of the fixed assets of some of its borrowers who also happen to be tax defaulters. They have reported that they may be able to realise their dues, if they ar....

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....g cases etc., apart from payment of dues as determined by the designated committee, will still need to be complied by them." 6. The circular clarifies that the Retailer Association of India has represented that the department has initiated proceedings against lessors for non-payment of service tax on rent over immovable property rented by the members. The Apex Court has allowed the lessees to fil....