2025-VIL-1387-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax – Sections 73A and 78 of Finance Act, 1994 – Providing of services – Demand of tax – Department issued show cause notice to Appellant, proposing demand of Service Tax under categories of Mandap Keeper Service and Renting of Immovable Property Service – Adjudicating Authority confirmed demand as proposed in show cause notice along with interest and imposed penalty under Section 78 of the Act – Whether Appellant is liable to pay service tax on Renting of Immovable Property and Mandap Keeper Service – HELD – Issue is no longer res-integra, as it has been held by Tribunal in case of Commissioner of Namakkal Municipality Vs. Commissioner of Central Excise, that applicability of service tax on Renting of Immovable Property Services and other services needs to be re-determined by Adjudicating Authority on basis of observations and judgments rendered by jurisdictional High Court. In view of above, matter needs to be remanded back for reconsideration of either Renting of Immovable Property and Mandap Keeper Service are liable to be taxed or not under provisions of Act. Furthermore, there are some factual discrepancies about collection of service tax by Appellant from its customers. Although, no notice has been issued under Section 73A of the Act and Department has failed to invoke said provision for recovery of tax, interest of justice will be met, if said aspect is also duly considered by Adjudicating Authority while determining either Appellant is liable to pay service tax or not. Impugned Order-in-Original passed by Commissioner is set aside – Appeal allowed
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