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2017 (6) TMI 325 - AT - Service TaxRenting of Immovable Property - non-payment of service tax - demand - Held that: - the appellants have been paying the service tax on Renting of Immovable Property upto April 2009 and he stopped paying service tax on Renting of Immovable Property from April 2009 onwards on account of the decision of the Delhi High Court in the case of Home Solution Retail India Ltd. [2009 (4) TMI 14 - DELHI HIGH COURT], wherein the Delhi High Court has held that Renting of Immovable Property does not fall in the definition of service - the appellant had a bona fide belief that the Renting of Immovable Property Service is not taxable and therefore he did not pay the service tax and the conduct of the appellant has been stated by Clause 75 of the Finance Bill 2010. Penalty not justified - appeal allowed - decided in favor of appellant.
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