TMI Blog2018 (2) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... liability with regard to the rent received from such building - there were much confusion whether the services were subject to levy of service tax since there were conflicting decisions on the said issue - penalty set aside - appeal allowed. - ST/41535/2017 - 42442/2017 - Dated:- 26-10-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) Ms. S. Sridevi, Advocate for the Appellant Shri R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt had already paid the service tax demand of ₹ 32,39,707/- prior to issuance of show cause notice and the balance of ₹ 71,207/- is the amount of service tax that has to be paid by the appellant and thus restricted the penalty to this amount. The penalty of ₹ 10,000/- imposed under section 77 was also set aside. Being aggrieved by the penalty of ₹ 71,207/-, the present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly on the bonafide belief that the educational institution was a recognized one. It is also added by her that during the relevant time these was much confusion with regard to liability to pay service tax on renting of immovable property service and there were conflicting decisions passed by various High Courts and there was a decision in the case of Home Solutions Retail Ltd. Vs. Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conflicting decisions on the said issue. Taking note of these aspects, I find that the appellant has made out a strong case for setting aside the penalty. 6. In the result, the impugned order is modified to the extent of setting aside the penalty of ₹ 71,207/- imposed under section 78 without disturbing the demand of service tax and the interest thereon. The appeal is allowed in the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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