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TMI Blog2018 (10) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A. Cletus, Addl. Commissioner (AR) ORDER PER BENCH The appellant is aggrieved by the demand of service tax, interest and penalties confirmed by the adjudicating authority and upheld by the Commissioner (Appeals) in the impugned order. 2. On behalf of the appellant, ld. counsel Shri S.Kannappan submitted that the appellant is not contesting the liability to pay service tax under renting o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax benefit requires to be remanded to the adjudicating authority for fresh consideration. 5.1 The counsel has also pointed out that for the first year of the disputed period (1.6.2007 to 31.3.2008), the appellant would be eligible for exemption of Rs. 8 lakhs as per Notification No. 6/2005-ST dated 1.3.2005. This aspect also requires reconsideration by the adjudicating authority. Further, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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