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2016 (8) TMI 1027 - CESTAT MUMBAI

2016 (8) TMI 1027 - CESTAT MUMBAI - TMI - Demand of tax, interest and penalty – non-payment of service tax - service tax registration – renting of immovable property - section 65(105)(zzzz) read with section 65(98) of the Finance Act, 1994 – invocation of section 80 of the Finance Act, 1994 – benefit of doubt – Held that: - Undoubtedly there was some doubt about the scope of taxability of ‘renting of immovable property’ service. However, that dispute, though resolved in due course by Hon’ble Sup .....

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hri Niranjan Suresh Bhatwal against order-in-appeal no. NGP/EXCUS/000/APP/2007/15-16/1103 dated 29th June 2015 of Commissioner of Central Excise and Customs (Appeals), Nagpur. The appellant was found to have been rendering renting of immovable property service, which is taxable under section 65(105)(zzzz) read with section 65(98) of the Finance Act, 1994, without applying for service tax registration and discharging service tax liability thereon. Renting of immovable property service was brought .....

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the local authorities, confirmed an amount of ₹ 8,33,736/-. 2. Learned Consultant canvassed on behalf of the appellant that renting of immovable property, though taxable from 1st June 2007, had been subject to dispute from its commencement which attained finality only by decision of the Hon ble Supreme Court in re Home Solutions Retail India Ltd v. Union of India. In support of claim for a lenient view, decision of the Tribunal in Euro Ceramics Ltd v. Commissioner of Central Excise, Rajko .....

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