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2016 (4) TMI 937 - CESTAT MUMBAI

2016 (4) TMI 937 - CESTAT MUMBAI - TMI - Service tax liability for 01.06.2007 to 31.03.2010 - levied on value of rent received for the premises - Renting of Immovable Property - Section 65(105)(zzzz) of the Finance Act, 1994 - Appellant rented their premises to various clients under lease agreement and collected Service Tax from them - Held that:- the issue of discharge of Service Tax liability on the amount of rent collected is no more res integra as due to retrospective amendment tax needs to .....

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x liability and the interest thereof has to be extended the benefit of Section 80(2) of the Finance Act, 1994. These provisions were specifically brought into statute in order to not to impose penalty on the service providers under the renting of immovable property during relevant period, accordingly appellant need not be vitiated (sic) with penalty. - Appeal disposed of - Appeal No. ST/539/11-Mum - Order No. A/86637/16/STB - Dated:- 9-3-2016 - M. V. Ravindran, Member (J) And C J Mathew, Membe .....

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ces rendered under the category of Renting of Immovable Property under the provisions of Section 65(105)(zzzz) of the Finance Act, 1994. It is undisputed that the appellant had rented their premises to various clients under lease agreement and collected Service Tax from them. We find that the issue of discharge of Service Tax liability on the amount of rent collected is no more res integra as due to retrospective amendment tax needs to be discharged for the material period inquestin and we uphol .....

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