2023 (9) TMI 1285

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....L) Shri Shovit Betal, Advocate for the Appellant Shri S. Mukhopadhyay, Authorised Representative for the Respondent ORDER By way of impugned order, the demand of service tax has been confirmed against the appellant for the period from 01.06.2007 to 31.03.2010 under the category of "renting of immovable property" service. 2. The facts of the case are that the appellant is rented out ....

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....he said order, the appellant is before us. 3. The ld. Counsel for the appellant submits that it is an admitted fact that the period involved from 01.06.2007 to 31.03.2010 and the show-cause notice has been issued by invoking extended period of limitation on 10.10.2011. The said show-cause notice is barred by limitation as the levy of service tax on renting immovable property came into effect by....

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....as held that the levy of service tax under renting of immovable property is ultra vires. Thereafter, by way of Section 77 of the Finance Act, 2010, the amendment was brought in and the levy of service tax became on renting of immovable property and came retrospectively w.e.f. 01.06.2007. 7. In that circumstances, the show-cause notice issued to the appellant by invoking extended period limitati....

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....Finance Act, 2010, that the renting of immovable property by itself became a taxable service neutralising the judgment of judgment of Hon'ble Delhi High Court. In the circumstances of the case, I am of the view that the appellant cannot be accused of suppressing the relevant information from the department as during the period of dispute there was doubt about the levy of service on the renting of ....