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2018 (11) TMI 749 - AT - Service TaxRenting of Immovable Property Service - non-payment of service tax - benefit of abatement of property tax paid for the period 2008-09 - demand alongwith interest and penalties - Held that:- These pleas are required to be verified by the adjudicating authority - matter remanded for such verification. Penalties - Held that:- During the impugned period, the issue whether Renting of Immovable Property is subject to levy of service tax, was under litigation - the matter is still pending consideration before the Hon’ble Apex Court - being an interpretational issue, the levy of penalty under Section 78 of the Act ibid., cannot sustain and requires to be set aside. The matter is remanded to the adjudicating authority to look into the issue of abatement of property tax paid by the appellant as well as to verify whether the rent dues for the period prior to 01.06.2007 have been included in the demand - appeal allowed in part and part matter on remand.
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