TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 1269
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.... the facts are that the appellant was engaged in renting of commercial property during the period from June 2007 to December 2010 and had failed to discharge service tax on the rental income received by them. The Commissioner (Appeals) in the impugned order confirmed the demand against the appellant on the ground that the definition of taxable service under Section 65(105)(zzzz) was retrospectively amended and relied upon the Board Circular DOF No.334/1/2010-TRU dated 26.02.2010 to confirm the demand along with interest and penalty. Aggrieved by this order, the appellant is in appeal before us. 3. The Learned Counsel submitted that the entire amount of tax of Rs.2,97,539/- was deposited. It is submitted that the Hon'ble High Court of Del....
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....liable to pay service tax is not in dispute in view of the fact that the definition of taxable service under Section 65(105)(zzzz) was amended retrospectively. It is also on record that the Hon'ble High Court of Punjab and Haryana in the case of Shubh Timb Steels Ltd. (supra) upheld the retrospective amendment. The only dispute is whether the Revenue was right in invoking suppression against the appellant and was justified in imposing penalty. We find that the show-cause notices dated 27.12.2010 and 17.03.2011 was issued to demand service tax on the rental income for the period from June 2007 to December 2009 and January 2010 to December 2010 only after issuance of the retrospective amendment inserted by the Finance Act, 2010 dated 01.04.20....
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....rvice of renting of immovable property, shall be deemed to be and deemed always to have been, as validly taken or done or omitted to be done as if the said amendment had been in force at all material times; (b) no suit or other proceedings shall be maintained or continued in any court, tribunal or other authority for the levy and collection of such service tax and no enforcement shall be made by any court of any decree or order relating to such action taken or anything done or omitted to be done as if the said amendment had been in force at all material times; (c) recovery shall be made of all such amounts of service tax, interest or penalty or fine or other charges which may not have been collected or, as the case may be,....
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....e that the judgments, decree or orders etc. had, in fact, held that persons situate like the appellants were not liable as service providers. This is also clear from the Explanation to the Validation Section which says that no act or acts on the part of any person shall be punishable as an offence which would have been so punishable if the Section had not come into force." 7. Similarly, the Hon'ble High Court of Karnataka in the case of Davangere Cotton Mills Ltd. vs. UOI (supra) is in line with the ratio laid down by the Supreme Court in the case of J.K. Spinning and Weaving Mills Ltd. (supra) wherein it was observed that the Department should have issued show-cause notice within the normal period in view of the retrospective amendments....
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.... again consumed in the integrated process of manufacture of another commodity. There can be no doubt that if one has to pay duty with retrospective effect from 1944, it would really cause great hardship but, in our opinion, in view of Section 11A of the Act, there is no cause for such apprehension. Section 11A(1) of the Act provides as follows :- "Section 11A. - (1) When any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, a Central Excise Officer may, within six months from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requ....