TMI Blog2018 (10) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... if a chance is given to them - the issue whether the appellant is eligible for cum-tax benefit requires to be remanded to the adjudicating authority for fresh consideration. Benefit of SSI exemption under N/N. 6/2005-ST dated 1.3.2005 - Held that:- This aspect also requires reconsideration by the adjudicating authority. It is also seen from the records that the appellant has not been given the abatement for the property tax under Notification No.24/2007-ST dated 22.5.2007. The adjudicating authority shall also consider this plea of the appellant if sufficient proof is adduced by the appellant. Penalties - Held that:- The issue whether renting of immovable property is subject to levy of service tax was under litigation during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. counsel pleaded that the penalties may be waived invoking Section 80 of the Finance Act, 1994 for the reason that during the said period the issue whether renting of immovable property was subject to levy of service tax was under much confusion and there were litigations pending before the Hon ble Delhi High Court. The issue is still pending before the Hon ble Supreme Court in the case of Union of India Vs. UTV News Ltd. reported in 2018 (13) GSTL 3 (SC) as well as Mineral Area Development Authority and Others Vs. SAIL (2011) 4 SCC 450. 3. The ld. AR Shri A. Cletus supported the findings in the impugned order. He submitted that there are no grounds to interfere in the impugned order. 4. Heard both sides. 5. On perusal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion during the disputed period and there were litigations filed by the tenants pending before the various High Courts. The issue is still pending before the Hon ble Supreme Court as per the decisions cited by ld. counsel for the appellant. We also find that in the case of Krishi Upaj Mandi Samiti Vs. Commissioner -2018 (13) GSTL J97 (SC), the matter is still pending before the Hon ble Supreme Court. For these reasons, we find that the penalties imposed cannot sustain and requires to be set aside. Thus the penalties imposed under sections 77 and 78 of the Finance Act,1994 are set aside and impugned order is modified to the extent of setting aside the penalties imposed. The matter is remanded to the adjudicating authority to reconsider th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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