TMI Blog2018 (4) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the appellants - reliance placed in the case of Shri P. Patel & Others Versus CST Ahmedabad [2012 (9) TMI 140 - CESTAT, AHMEDABAD], where it was held that As the appellants though initially contested the service tax liability but on 28.09.11 paid the entire amount of service tax liability as confirmed by the lower authorities along with interest case is squarely covered for non imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid two appeals get abated in terms of the provisions of Rule 22 of CESTAT Procedural Rules, 1982. The same are accordingly disposed of as abated. 3. As regards the other appellants, it is seen that the demand for service tax in respect of renting of immovable property were raised against them, which stands deposited alongwith deposit of interest. It is seen that the issue of renting of immovab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d -2012 (9) TMJ 140 -CESTAT, Ahmedabad and in the case of Yasmin Aspandiar Irani vs. CCE, Pune-111-2017 (8) TMJ 704CESTAT Mumbai. 4. In view of the above, we set aside the penalties imposed upon the appellants, whose appeals are not abated. All the appeals are disposed of in the above manner. (Operated part of the order pronounced in the open Court) - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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