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2018 (10) TMI 658 - AT - Service TaxRenting of immovable property Service - Abatement of Property tax - rent due for the period prior to 01.06.2007 was received by them later in 2011 and this has been included for raising the demand - penalties - Held that:- Both these pleas require to be verified by the adjudicating authority - both these issues have to be remanded to the adjudicating authority for fresh consideration. Penalties - Held that:- During the impugned period, the issue whether Renting of Immovable Property is subject to levy of service tax, was under litigation - Being an interpretational issue, the levy of penalty under Section 78 of the Act ibid., cannot sustain and requires to be set aside. Appeal allowed in part and part matter on remand.
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