2024 (10) TMI 56

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....ice C. Saravanan For the Petitioners : Mr.Joseph Prabkar For the Respondent : Mr. T. Ramesh Kutty Senior Standing Counsel Assisted by Mr. B. Sivaraman Junior Panel Counsel ORDER The petitioners are before this Court against the impugned Order in Original No.8/2022 dated 24.02.2022. By the impugned order, the proposals in the Show Cause notice, which preceded the impugned order has been....

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....y have not paid the service tax for the period June 2010 to December 2013. As per Section 67(2) of the Finance Act, 1994. '(2) Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal to the gross amount char....

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....n 77 of the Act, for a sum of Rs. 10,000/- on each of the petitioners and 100% penalty under Section 78 of the Finance Act, 1994. It appears that the petitioners had also earlier challenged the Show Cause Notice in W.P.No.26356 of 2014. The writ court had dismissed the same vide order dated 10.2.2021. 3. Aggrieved by the same, the petitioners had filed W.A.No.1837 of 2021. By an order dated 20.....

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....inance Act, 1994. 7. The only dispute that arises for consideration is whether the petitioners can be subjected to penalty under Section 78 of the Finance Act, 1994? 8. As there have been multiple challenges to the levy of service tax on renting out of immovable property before various High Courts. High Courts have dismissed the writ petitions filed challenging the provisions of the Finance ....