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2018 (8) TMI 897 - AT - Service TaxExtended period of limitation - Renting of Immovable Property Service - Held that:- Hon’ble High Court of Delhi in the case of Home Solutions Retails (India) Limited [2009 (4) TMI 14 - DELHI HIGH COURT] held that renting of immovable property is not a taxable service, therefore, the extended period of limitation is not invokable in the facts and circumstances of the case. The demand pertains to extended period of limitation is set-aside, consequently, no penalty is imposable on the appellant - appellant is directed to pay the amount of service tax along with interest for normal period - appeal allowed in part.
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