2024 (9) TMI 180

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....are engaged in providing certain commercial properties on rent and for that purpose the appellants have taken due registration with the Service Tax department. It is matter of record that appellants are joint owners of properties which are given on lease to large corporate bodies and have been discharging their service tax liability under the category of Renting of Immovable Property till March 2009 and in certain cases thereafter also. The department has conducted searches on 18.12.2012 at the premises of the appellant suspecting that the appellants have not been paying service tax correctly on the properties rented out by them for commercial purpose. The show cause notices have been confirmed by the learned Adjudicating Authority whereund....

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....Court in the case of Home Solutions Retails (India) Limited vs. UoI - 2009 (14) STR 433 (Del.). 2.1 The learned Chartered Accountant has also mentioned that during the course of searches on 18.12.2012, the appellants on their own have paid the difference of service tax for the period October 2008 to September 2012 within three months from the date of searches. It has been contended that show cause notices have been issued on 04.04.2014 invoking extended period of limitation even though the appellant was filing regular returns with a note on ST-3 return that they are relying on the judgment of Hon'ble Delhi High Court in the case Home Solutions Retails India Limited vs. UoI and therefore it was wrong on the part of the Adjudicating Authorit....

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....for non-payment of tax as litigation was going on in the Hon'ble Delhi High Court in the case of Home Solutions Retails India Limited as well as in the Hon'ble Supreme Court regarding taxability of 'rent on immovable property', however, the appellant have regularly been filing ST-3 returns and wherever service tax has been paid by the recipients of service, it is a matter of record that on such amount, service tax was deposited in time by the appellant with the department. It is also a matter of fact that entire amount of service tax short paid, which has been made payable by the Hon'ble Delhi High Court vide order dated 23.09.2011 reported under 2011 (24) STR 129 (Delhi), the appellant have deposited the entire short paid service tax. In v....