TMI Blog2018 (8) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... ded period of limitation is not invokable in the facts and circumstances of the case. The demand pertains to extended period of limitation is set-aside, consequently, no penalty is imposable on the appellant - appellant is directed to pay the amount of service tax along with interest for normal period - appeal allowed in part. - Appeal No. ST/60393/2018 - A/62535/2018 - Dated:- 13-7-2018 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 22.06.2017. 3. Considering the fact that the Hon ble High Court of Delhi in the case of Home Solutions Retails (India) Limited reported in 2009 (237) ELT 209 (Tri.-Del.) held that renting of immovable property is not a taxable service, therefore, I hold that the extended period of limitation is not invokable in the facts and circumstances of the case. 4. In view of the above, the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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