applicability of delhi HC decision

Queries 776 views 3 replies

The Delhi High Court has on April 18, 2009 struck down the levy of service tax on renting of immovable property as "unconstitutional" 

So there is a query is that if a partner ship firm rented a property in delhi since 2005 and not collected nor deposied service tax since its applicable (i.e. june,2007),whether there is a any tax liabilities for previous period and for future, if firm not collect the same.

thanks in advance

rahul gupta

 

Replies (3)

No, as per this order Hon'ble Delhi High Court helt this with retrospective effect hence not liable to pay service tax.

 

In view of the said Judgment no service tax would be payable on the rent received by owner of immovable property.

The judgement as I understand is still not available for examination. Prima facie it appears that the levy has been struck donw. Sometimes there is agap between the newspaper reports and reality.


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