TMI Blog2018 (5) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax on immovable property was the subject matter of serious dispute and the Hon’ble Delhi High Court had reversed its own decision in the case of Home Solutions Retails (India) Ltd. Vs. Union of India [2011 (9) TMI 46 - DELHI HIGH COURT] in 2012 - The legal development also necessitated the retrospective amendment in Finance Act, 1994, which was carried out in Finance Act, 2010. The service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant on 25.5.2016. 1.1 The appellant has filed the appeal before the Tribunal but the same was declared as defective. The defects were removed, but in this process there was delay before the appeal could be admitted. 2. In this scenario, the delay is condoned and Appeal taken on record. COD is allowed. 3. With the consent of both the sides the appeal is taken up for decision on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of the Hon ble Delhi High Court was subsequently reversed in the year 2012. The Finance Act, 2010 has amended the said entry of Finance Act, 1994 with retrospective effect about the taxability of service tax under the renting of immovable property. In view of the above legal developments, the ld. Counsel contends that the demand for service tax by invoking the extended period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e record. 7. We note that the appellant is not seriously disputing the fact that activity carried out by the appellant will be covered within the renting of immovable property services as defined under Section 65(19a) of the Finance Act, 1994. The only serious dispute is with reference to the period for which such demand is to be fastened on the appellant. The lower authorities have confirmed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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