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2018 (10) TMI 1719 - AT - Service TaxLevy of service tax - Renting of Immovable Property Service - stand taken by the appellant for not depositing service tax due to reason that the same was not collected from tenants was incorrect - Management Maintenance & Repair Service - HELD THAT:- During the relevant time there were various pronouncements by Hon’ble Constitutional Courts in respect of levy of service tax on ‘Renting of Immovable Property Service’. The malafide on the part of the appellant cannot be established for not charging service tax from the tenants and for not depositing the same. The appellant has relied in the case of M/S. JUMERA PROMOTORS AND DEVELOPERS PVT. LTD. VERSUS C.C.E. DELHI [2017 (10) TMI 967 - CESTAT NEW DELHI] wherein it was held that ‘Renting of Immovable Property Service’ has been subject matter of litigation in various judicial fora. In respect of demand of service tax on ‘Management Maintenance & Repair Service’ the entire service tax along with applicable interest was paid by the appellant before issuance of show cause notice. Therefore, as provided under Sub-section 3 of Section 73 of Finance Act, 1994 there was no need to issue show cause notice demanding the same. Appeal allowed - decided in favor of appellant.
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