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2018 (5) TMI 879 - AT - Service TaxRenting of immovable propriety service - appellant is a Nagar Palika Nigam, Katni which has let out some shops and commercial properties on lease rent - whether the service tax was chargeable on the lease rent under the category of “ Renting of Immovable Property” or not? - Held that: - the chargeability of service tax on immovable property was the subject matter of serious dispute and the Hon’ble Delhi High Court had reversed its own decision in the case of Home Solutions Retails (India) Ltd. Vs. Union of India [2011 (9) TMI 46 - DELHI HIGH COURT] in 2012 - The legal development also necessitated the retrospective amendment in Finance Act, 1994, which was carried out in Finance Act, 2010. The service tax liability cannot be fastened on the appellant for the extended period of 5 years - Further, the appellant being a local authority cannot be held guilty of the charge of mala fide intention to evade payment of service tax. Demand for normal period upheld - penalty set aside - matter is remanded to the adjudicating authority for requantification of the matter - appeal allowed in part by way of remand.
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