TMI Blog2018 (10) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... to be verified by the adjudicating authority - both these issues have to be remanded to the adjudicating authority for fresh consideration. Penalties - Held that:- During the impugned period, the issue whether Renting of Immovable Property is subject to levy of service tax, was under litigation - Being an interpretational issue, the levy of penalty under Section 78 of the Act ibid., cannot sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposing penalties. After due process of law, the Original Authority confirmed the demand of ₹ 3,45,602/- along with interest and also imposed equal penalty under Section 78 of the Finance Act, 1994. In appeal, the Commissioner (Appeals) upheld the same. Hence, this appeal. 2.1 On behalf of the appellant, the Ld. Counsel Ms. Radhika Chandrasekhar appeared and argued the matter. She submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Renting of Immovable Property is subject to levy of service tax was under litigation for a long period and the matter had reached the Hon ble Apex Court. There were litigations filed by the tenants also contending that they are not liable to pay service tax. Therefore, the issue being contentious, she prayed that the penalties may be waived. 3. The Ld. AR Shri. B. Balamurugan supported the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases filed by the tenants also. In M/s. Homes Solution Retail India Ltd. vs. Union of India- 2009 (237)E.L.T. 209 (Del.) the Hon ble Delhi High Court held that the levy of service tax is legal and proper. However, the matter is still pending consideration before the Hon ble Apex Court in the cases noted below : Krishna Upaj Mandi Samiti vs. Commissioner 2018 (13) G.S.T.L. J97 (S.C.) K ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
