TMI Blog2019 (2) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of the property tax paid by them as well as the rent received in advance from tenants if any - matter on remand. Penalty - Held that:- Undisputedly, during the relevant period, the issue whether Renting of Immovable Property Service is subject to levy of service tax was highly contentious. There were litigations pending before various High Courts - Being an interpretational issue, it can be said that the appellant has put forward reasonable cause for invoking section 80 of the Finance Act - penalty set aside. Appeal allowed in part and part matter on remand. - Appeal Nos. ST/42069 to 42071/2015 - Final Order Nos. 40147-40149/2019 - Dated:- 23-1-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said services is not subject to levy of service tax and had filed W.P. No. 24586 to 24587 of 2010 challenging the amendment made to Section 65(105)(zzzz) of Finance Act, 1994 by Finance Act, 2010 seeking to impose service tax on leasing letting, licensing, renting of immovable property with retrospective effect from 1.6.2007. The appellant had made predeposit of 50% of the taxes as per the directions of the Hon ble High Court i9n the writ petition. Subsequently the writ petitions were dismissed on 20.9.2014. The department has issued three show cause notices for three different periods i.e. from June 2009 to June 2011. The appellant has paid the service tax and the dispute remains only to the variance in the quantification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nants is given to the appellant. She therefore prayed that the penalties may be waived. 5. The ld. AR Shri B. Balamurugan supported the findings in the impugned order. He argued that the appellant had not furnished documents to show that they had paid property tax. Without furnishing documents before the authorities below, they cannot now contend that they have paid property tax and the same is to be deducted from the total taxable value. It is also argued by him that the appellant had not discharged service tax within prescribed time as under section 80(2) of Act ibid and therefore the penalties levied are correct and proper. 6. Heard both sides. 7. The appellant submits that the authorities have not taken into consideration the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
