TMI Blog2013 (3) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not attract service tax. It is only by retrospective amendment introduced w.e.f. 1/6/07 by Finance Act, 2010, that the renting of immovable property by itself became a taxable service neutralising the judgment of judgment of Hon'ble Delhi High Court. In these circumstances the appellant cannot be accused of suppressing the relevant information from the department as during the period of dispute there was doubt about the levy of service on the renting of immovable property till the dispute was put to an end by retrospective amendment made by Finance Act, 2010. As decided in Continental Foundation Jt. Venture [2007 (2007 (8) TMI 11 - SUPREME COURT OF INDIA] that when during the period of dispute there was doubt about interpretatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self cannot be regarded as service. Subsequently by Finance Act, 2010, the Government amended Section 65 (105) (zzz) by expanding its scope to include even the renting of immovable property as service taxable under this entry with retrospective effect, On 19/11/10, a show cause notice was issued to the appellant for demand of service tax amounting to ₹ 347316/- on the rental immovable property received by the appellant from 2007-2008 to 2008-2009 invoking extended period under proviso to Section 73 (1) of the Finance Act, 1994. The show cause notice also demanded interest on the service tax beside penalty on them under section 76 as well as Section 78. The Show cause notice was adjudicated by Assistant Commissioner vide order-in-origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period was not invokable, that though the service in relation to renting of immovable property had been brought within the service tax net by Section as 65 (105) (zzz) w.e.f 1/6/07, Hon'ble Delhi High Court in the case of Home Solution Retail India (supra) had held that this entry does not cover the renting of immovable property by itself and that the renting of immovable property cannot by itself be treated as service, that the renting of immovable property by itself was brought within the tax net by amending Section 65 (105) (zzzz) with retrospective effect by Finance Act, 2010, that in view of these circumstances, the appellant cannot be accused of wilful suppression of the relevant information, more so when the appellant themselves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Though service in relation to renting of immovable property had been brought within the service tax net w.e.f 1/6/07 by introducing Section 65 (105) (zzz), the validity of this levy had been challenged before the Hon'ble Delhi High Court and Hon'ble Delhi High Court vide judgment dated 18th April 2009 in the case of Home Solution Retail India (supra) held that mere renting of immovable property by itself cannot be regarded as service and would not attract service tax. It is only by retrospective amendment introduced w.e.f. 1/6/07 by Finance Act, 2010, that the renting of immovable property by itself became a taxable service neutralising the judgment of judgment of Hon'ble Delhi High Court . In the circumstances of the case, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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