2024 (11) TMI 13

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....V300070 (Declaration ARN No.LD0401200000237) dated 04.03.2020 and to further direct the respondent to issue a Discharge Certificate under FORM SVLDRS - 4 by considering the payments made by the lessees against the petitioner's liability and as declared in FORM SVLDRS 1 vide Declaration No.ARN No.LD0401200000237." 2. The said Writ Petition was disposed of on 11.08.2021 with the following observations:- 14. In my considered view, the order of rejection suffers from a lack of reasoning as it ought to have set out the reasons cogently for the variation in estimate arrived at between the Declarant/Petitioner and the Designated Authority. The Supreme Court, in the celebrated case of Mohinder Singh Gill V. The Chief Election Commis....

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.... still need to be complied by them.' 16. According to Mr.Natarajan, there is no clarity on the use of the phrase 'such person' and thus, a lacunae in the Circular. As explained in paragraph 5 of the order, lessees have also been permitted by the Supreme Court to challenge the demand of service tax on services of 'renting of immovable property'. 17. The Circular refers to the Supreme Court having permitted the lessees to agitate the service tax demands made upon the landlord and the question that then arises is as to whether the reference to 'such persons' in the seventh line of the paragraph extracted above, is to the lessee mentioned in the previous sentence or the lessor mentioned earlier. This aspect....

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....Order bearing reference No.C.No.IV/11/2560/2019-TRC-SVS dated 17.09.2021 passed by the Designated Authority. The case of the Petitioner is that the Petitioner was heard on 19.08.2021 by Mr.M.Ravindranath who was the Principal Commissioner and Mr.B.Jayabalasundari, Additional Commissioner Member-Designated Committee - I. However, Impugned Order has been passed by Mr.M.M.Parthiban, Principal Commissioner Member-Designated Committee - I. 4. It is submitted that the Petitioner is the owner of shopping mall in Chennai and has rented out the shops in the shopping mall to various retailers. Many of the retailers have challenged the service tax liability before this Court and also the other High Courts but were unsuccessful. The Appeal is pendin....

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....cy Dispute Resolution) Scheme, 2019 and therefore, submits that the Writ Petition is liable to be dismissed. 9. I have considered the arguments advanced by the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondents. 10. The liability to pay service tax under the provisions of Finance Act, 1994 from 2007 for renting of immovable property was on the Petitioner. However, the lessee who have leased out properties from various persons like the petitioner have challenged the levy of service tax on renting of immovable property unsuccessfully before various High Courts and have approached the Hon'ble Supreme Court. 11. The Hon'ble Supreme Court by its Order dated 14.10.2011 in Civil Appeal N....