JUDGMENT :

Abhay Ahuja, J.

Petitioner has filed this Petition being aggrieved by the rejection of its application to settle its dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for short the “Scheme”) as enacted in Chapter V of the Finance (No.2) Act, 2019 (for short the “said Act”).

2. Brief facts are that the Petitioner, a company incorporated under the Companies Act, 1956 had given its commercial premises on leave and license basis to tenants from time to time. Vide Finance Act, 2010, Section 65(105)(zzzz) of the Finance Act, 1994, was amended wherein renting of property was made taxable with effect from 1 June 2007. Petitioner had applied and obtained Service Tax Registration from 16 June 2011 under the category of ‘Renting of Immovable Property Service’. It is Petitioner’s case that it did not pay service tax to Service Tax Authority under the belief that mere letting out was not a service. However, due to the purported uncertainties about the legal provisions with respect to the levy of service tax during the period, the Petitioner raised invoices on the licensee for service tax which the licensee paid to the Petitioner from time to time.

3. Service Tax V