TMI Blog2014 (1) TMI 1789X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that it depends on the facts of the each case where providing the space by the appellant to the Financial Institutions is covered under Business Auxiliary Service or renting of immovable property service - when the issue of taxability was in dispute, therefore, penalties u/s 76 and 78 are not warranted - penalty set aside - appeal allowed - decided in favor of appellant. - ST/103/2010-Mum and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Auxiliary Service category and the same was confirmed along with interest and various penalties were also imposed. The appellants paid the service tax along with the interest and are only contesting the imposition of penalties. The learned Advocate also submits that the issue whether providing space by them to the financial institutions is covered under Business Auxiliary Service or not was pend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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