TMI Blog2014 (2) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the lower authorities is being effective from that date and any payment made prior to that date is not eligible to get the benefit. - the said amendment of Section 80 of the Finance Act, 1994 could be applicable to the payment made by assessee even prior to 28.05.2012, as the spirit of the law is to not to penalize the assesses, but had defaulted the payment of service tax of renting immova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the issue is regarding discharge of service tax liability for the period from April 2009 to September 2009. It is his submission that while filing the ST-3 returns they had specifically mentioned the judgment of Hon'ble High Court of Delhi as reported in 2009 (14) S.T.R. (Del.) had held the renting of immovable properties is not liable for the service tax. It is his submission that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have discharged the service tax liability and interest thereof on 14th October, 2010 as soon as the show cause notice was issued to them. It is also undisputed that the appellants were discharging the service tax liability but had to discontinue on the direction of the person / company who had taken on rent the premises of all these appellants. 8. We find that the provisions of Section 80(2) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the payment made by assessee even prior to 28.05.2012, as the spirit of the law is to not to penalize the assesses, but had defaulted the payment of service tax of renting immovable property, due to ratio of judgment which held field during the relevant period. 9. Accordingly, in view of the above since appellant is not contesting the service tax liability and interest thereof, the payments b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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