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2018 (2) TMI 650 - AT - Service TaxRenting of Immovable Property Service - vires of levy of service tax under the category of Renting of Immovable Property Service - Held that: - As per the rent deed agreement, M/s. Vishal Retail Limited was required to pay service tax on the renting of immovable property service, if so payable - The said levy of service tax has been held ultra-vires by the Hon’ble High Court of Delhi in the case of Home Solution Retail India Limited Vs. UOI [2009 (4) TMI 14 - DELHI HIGH COURT] wherein M/s. Vishal Retail Limited was also one of the petitioners. Therefore, the appellant was under the bonafide belief that as the vires of levy of service tax has been challenged and the same has been held as ultra-vires, it cannot be alleged against the appellant that they have not paid the service tax with malafide intention for the part of property let-out to M/s. Vishal Retail Limited. Extended period of limitation - Held that: - nowhere it is coming out from the records that when the investigation was conducted by DGCEI against M/s. Vishal Retail Limited or against the appellant. In that circumstances, the benefit of doubt goes to the appellant therefore, the extended period of limitation is not invokable. Penalty - Held that: - there is no malafide intention for not paying the service tax on the premise let-out to M/s. Vishal Retail Limited therefore, no penalty is imposable on the appellant. Appeal allowed in part.
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