2026 (3) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion is considered, and accordingly the respondent's name in the cause title is amended to read as "Principal Commissioner of CGST, Mumbai Central", having address at GST Bhavan, 115, Maharshi Karve Road, Churchgate, Mumbai 400 020. 2. Heard both sides and perused the case records. 3. Briefly stated, the facts of the case are that the appellant is engaged inter alia, in provision of video tape production, for which it got registered with the Service Tax Department and duly discharged the service tax liability attributable to the provision of such taxable service. In addition to provision of the said service, the appellant is also engaged in providing other services under the category of business auxiliary service, renting of immovable....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... willful misstatement, fraud etc., with intent to evade payment of service tax. The issue of limitation had only been canvased in the grounds of appeal urged in the appeal memorandum. 5. The Finance Act, 2007 has introduced a new taxable entry under the head "Renting of Immovable Property for commercial purposes", with effect from 01.06.2007. As per the definition, only the services provided in relation to renting and not the activity of renting per se, was liable for payment of service tax. Considering such definition of renting of immovable property, the Hon'ble Delhi High Court, vide judgment dated 18.04.2009, in the case of Home Solution Retail India Ltd. vs. UOI & Others [2009 (4) TMI 14 - Delhi High Court], had held that the activi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Section 73 ibid, in our considered view, the extended period of limitation cannot be invoked for effecting recovery of the service tax amount from the appellant. With regard to the issue of notification subsequently by giving effect to the same retrospectively was highly contentious. The dispute arose on such ground was dealt with by this Bench of the Tribunal in the case of Commissioner of Service Tax, Mumbai-II vs. Upnagar Shikshan Mandan [2018 (10) TMI 86 - CESTAT Mumbai]. The relevant paragraph in the said order is quoted herein below:- "6. The definitions provided in the service tax statute in respect of the disputed services viz., commercial training and coaching service, renting of immovable property service and mandap ke....