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2012 (7) TMI 109 - CESTAT, AHMEDABADRenting out of immovable property - demand - assessee contended correct payment of service tax on ground of retrospective amendment to Section 65 of Finance Act, 2012 and extension of benefit of Notification No. 24/2007-ST in respect of property tax paid - Held that:- Issue needs to be considered by the adjudicating authority from the point of view of retrospective amendment and also for the extension of benefit of Notification No. 24/2007-ST, as regards the calculation of the gross value excluding the property tax paid by the appellant. Appeal is allowed by way of remand to the adjudicating authority.
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