TaxTMI 
TaxTMI 
2024 (12) TMI 1241
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....facts of the case are that the Appellant is renting / leasing out their own immovable properties for commercial purposes which is taxable under the category of 'Renting of Immovable Property service' under the Finance Act, 1994 but the Appellant had not registered with the Department nor paid the Service Tax and also had not filed ST-3 returns for the period from June 2007 to December 2011. The Appellant was issued with two show cause notices relating to the period June 2007 to December 2001 and January 2012 to January 2013. For the subsequent periods also, three Statement of Demands were issued covering Feb 2013 to March 2013, April 2013 to March 2014 and April 2014 to March 2015 which came to be adjudicated by the Commissioner vide Order-....
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....t from leasing or renting of the immovable properties, vacant lands, etc. 5. The Ld. Authorized Representative Shri M. Selvakumar has affirmed the findings of the impugned order. He has argued that the Appellant is liable to pay service tax on the income generated out of renting out / leasing out immovable properties of the municipality under 'Renting of Immovable Property service' as upheld by various High Courts and the Tribunal. 6. Heard the Ld. A.R and considered the submissions both written and oral and other evidences and documents available on record. 7. The only issue that arises for determination in this appeal is whether the demand of service tax under the category of Renting of Immovable Property service on the appellant is su....
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.... The Additional Director's and others in WP Nos 28468 and 28080 of 2021 dated 10-8-2022, within a period of twelve weeks from the date of receipt of a copy of this order." 9. It is represented before us that the department has filed appeal against the decision passed by the Ld. Single Judge in the case of Cuddalore Municipality and that the assessee has filed appeal against the decision passed in the case of Madurai Corporation. These appeals are pending before the Hon'ble High Court; since the Hon'ble High Court in the case of St. Thomas Mount Cum Pallavaram Cantontment Board has remanded the matter for considering the issue afresh, we are of the considered opinion that in the interest of justice, these matters also required to be rem....