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2018 (11) TMI 747 - AT - Service TaxPenalty - renting of immovable property service - waiver of penalty sought on the ground that during the period the issue was under confusion - 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 as per the decisions cited by ld. counsel for the appellant - the penalties imposed cannot sustain and requires to be set aside. The matter is remanded to the adjudicating authority to reconsider the issues - appeal allowed in part and part matter on remand.
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