16 September 2009
The assessee is having three commercials buildings which have been given on rent to corporates on leave and licence basis 2) One of the teneant has denied to pay the assessee service tax in view of recent high court deceision and claiming as "no one went into appeal against said order so far , now it is time bar , hence there is no need to charge service tax on rent of commercial permises". 3) There are no such provisions in the Union Budget 4) Other tenants of the assessee are paying service tax with rent amount 5 ) Please advise how to deal in the such situation .
16 September 2009
1. The claim of the tenant is factually incorrect. The Union Government has filed appeal with the Supreme Court against the Delhi High Court's ruling and the appeal has been admitted.
2. The Delhi High Court's order does not specify any time for preferring appeal. There is no question of time bar. Such a claim is of no relevance, as appeal has already been admitted by the apex court.