LAWS(CAL)-2014-4-132

INFINITY INFOTECH PARKS LTD. Vs. UNION OF INDIA

Decided On April 30, 2014
Infinity Infotech Parks Ltd. Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) This writ petition has been filed challenging show cause notice-cum-demand being C. No. V(3) 222/SCN/Adjn/Infinity/ST/l 1/457 dated 18'h April, 2012 wherein it has been alleged that service tax amounting to Rs. 9,53,69,284/-including cess was due and payable by the petitioner-company for the service of renting of immovable property during the period 2007-2008, 2008-2009, 2009-2010 and 2010-2011.

(2.) Under Section 65(105)(zzzz) of the Finance Act, 1994 any service provided or to be provided to any person, by any other person, by renting of immovable property or any other service in relation to such renting for use in the course of or for furtherence of, business or commerce is a "taxable service".

(3.) The impugned notice, issued on the allegation that the petitioner had not paid service tax on the amount collected as premium during the years 2007-2008, 2008- 2009, 2009-2010 and 2010-2011, has been challenged on the ground of the same being barred by limitation, and therefore, without jurisdiction. There is no demand towards Service Tax on rent.