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2018 (10) TMI 561 - AT - Service TaxCum-tax benefit - case of appellant is that they had not collected the service tax and therefore they have to be given cum-tax benefit - abatement for property tax under N/N. 24/2007-ST dated 22.5.2007 - Held that:- It is brought out that the appellant had put forward cum-tax benefit and the same has not been considered by the authorities below stating that the appellant has not furnished evidence. The ld. counsel has submitted that though necessary documents / bills were produced before the adjudicating authority, the same was not considered. That the appellant is ready to furnish the necessary documents again if a chance is given to them - the issue whether the appellant is eligible for cum-tax benefit requires to be remanded to the adjudicating authority for fresh consideration. Benefit of SSI exemption under N/N. 6/2005-ST dated 1.3.2005 - Held that:- This aspect also requires reconsideration by the adjudicating authority. It is also seen from the records that the appellant has not been given the abatement for the property tax under Notification No.24/2007-ST dated 22.5.2007. The adjudicating authority shall also consider this plea of the appellant if sufficient proof is adduced by the appellant. Penalties - Held that:- The issue whether renting of immovable property is subject to levy of service tax was under litigation during the disputed period and there were litigations filed by the tenants pending before the various High Courts - The issue is still pending before the Hon’ble Supreme Court - penalties do not sustain. Appeal allowed in part.
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