TMI Blog2018 (7) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... al disputes and it came to be settled only with the decision of Hon’ble Delhi High Court in the case of Home Solution Retail India Ltd. vs. Union of India [2009 (4) TMI 14 - DELHI HIGH COURT]. Subsequent to the said decision, the retrospective amendment in the Finance Act, 2010 was carried out and the definition of the service was amended retrospectively w.e.f. 01/06/2007 - Since the liability to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant had not paid the service tax under the said category, various show cause notices were issued covering the period October 2008 to March 2011, proposing to demand service tax under the said category. The service tax demanded under the various show cause notices were confirmed and ordered to be paid through the concurrent decisions of both the authorities below. The lower authorities hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category renting of immovable property was the subject matter of several disputes which resulted in the retrospective amendment of Section 65 (105) (zzzz) w.e.f. 01/06/2007 carried out by the Finance Act, 2010. Accordingly, she prayed that there can be no malafide intention and penalties may be waived. 5. Shri A.K. Singh, learned DR for the Revenue reiterated the findings of the lower authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax under the category of renting of immovable property service was the subject matter of several disputes and it came to be settled only with the decision of Hon ble Delhi High Court in the case of Home Solution Retail India Ltd. vs. Union of India 2009 (14) S.T.R. 433 (Del.). Subsequent to the said decision, the retrospective amendment in the Finance Act, 2010 was carried out and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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