Landlords and tenants should take appropriate steps to protect their interest, which are contradictory to each other. Same advise therefore can not be given to both.
What is important is that those who have borne the burden of this tax, whether landlord or the tenant, should immediately file for refund for the full period from which they paid the tax, and not just ONE Year u/s 11B.
ACT FAST. Time is running out.
I reiterate, that refund can be filed by either the landlord or the tenant. If you are a tenant, and you do not have complete documents, which are to be provided by the landlord, do not wait. File the claim even with incomplete documents. This defect is curable. You will get another opportunity to rectify deficiencies.
However, if you have already utilised the same as cenvat credit for payment of tax on output service, then this advise is not applicable. You have already, indirectly taken the refund.
Form of Refund Claim is attached.
ITEM NO.26 COURT NO.2 SECTION III
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (Civil) No(s).13850/ 2009
(From the judgement and order dated 18/04/2009 in WP No. 1659/2008
of The HIGH COURT OF DELHI AT N. DELHI)
UNION OF INDIA & ORS. Petitioner(s)
VERSUS
HOME SOLUTION RETAIL INDIA LTD. & ORS. Respondent(s)
(With appln. for exemption from filing c/c of the impugned Judgment
and prayer for interim relief ))
Date: 02/06/2009 This Petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE MARKANDEY KATJU
HON'BLE MR. JUSTICE DEEPAK VERMA
(Vacation Bench)
For Petitioner(s) Mr.Biswajeet Bhattacharyya, Sr.Adv,
Mr.Debashish Mukherjee, Adv.
Mr. Ajay Singh, Adv.
Mr. Rupesh Kumar, Adv.
Mr. MPS Tomar, Adv.
Ms. Pamljiro Shrivastava, Adv.
Ms. Anil Katiyar, Adv.
Mr. Arvind Kumar Sharma,Adv.. .
For Respondent(s) Mr.Mukul Rohtagi, Sr.Adv.
Dr.A.M. Singhvi, Sr.Adv.
Mr. Ameet Naik, Adv.
Mr.Rishi Agrawala, Adv.
Mr.Gaurav Goel, Adv.
Mr. E.C. Agrawala,Adv.
UPON hearing counsel the Court made the following
ORDER
Issue notice.
[ Usha Bhardwaj ] [ Indu Satija ]
Court Master Court Master
Kind regards,
Miss Rebecca Andrews
By djain128, Section Taxation - Service Tax
Posted on Thu Jun 04, 2009 at 04:40:34 AM EST
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