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2019 (7) TMI 570 - CESTAT NEW DELHIRenting of immovable property Service - appellant rented out shops and showrooms in Jaipur and received rent - period January, 2008 to November, 2010 - HELD THAT:- The appellant does not seriously dispute the liability for payment of service tax. The consideration received by them for renting of shops/ showrooms in Jaipur is liable for payment of service tax under Section 65(105)(zzzz) of the Act - demand alongwith interest upheld. Penalties u/s 78 - HELD THAT:- The lower appellant authority has recorded the fact that confusion prevailed at the relevant time about the liability for payment of service tax on renting of immovable property. Several disputes had arisen regarding this service which came to be settled only with the decision of the Hon’ble Delhi High Court in the case of Home Solution Retail India Limited Vs. Union of India [2009 (4) TMI 14 - DELHI HIGH COURT] - All penalties set aside. Appeal allowed in part.
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