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2018 (7) TMI 1443 - AT - Service TaxWaiver of penalties - non-payment of service tax under the head renting of immovable property service - issue was under dispute during relevant time - Held that:- The liability for payment of service tax under the category of renting of immovable property service was the subject matter of several disputes and it came to be settled only with the decision of Hon’ble Delhi High Court in the case of Home Solution Retail India Ltd. vs. Union of India [2009 (4) TMI 14 - DELHI HIGH COURT]. Subsequent to the said decision, the retrospective amendment in the Finance Act, 2010 was carried out and the definition of the service was amended retrospectively w.e.f. 01/06/2007 - Since the liability to pay service tax itself was under challenge, the sustaining the penalties against the appellant could not be proper - appeal allowed - decided in favor of appellant.
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