TMI Blog2014 (2) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... . Subsequently, there was retrospective amendment introduced with effect from 01.06.2007 by Finance Act, 2010 and the renting of immovable property was made taxable service undo the effect of judgment of the Hon’ble Delhi High Court. Appellant cannot be held guilty of any malafide, so as to impose penalty upon him. - penalty set aside - Decided in favor of assessee. - ST Appeal No. 58440/2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant cannot be held guilty of any malafide, so as to impose penalty upon him. The appellant have not challenged the confirmation of demand in view of the retrospective amendment. Accordingly, while confirming the demand of Service Tax and interest, I set aside the penalty imposed upon the appellant and allow the appeal to that extent. (Dictated pronounced in the open Court) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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