TMI Blog2018 (10) TMI 1719X X X X Extracts X X X X X X X X Extracts X X X X ..... M/S. JUMERA PROMOTORS AND DEVELOPERS PVT. LTD. VERSUS C.C.E. DELHI [ 2017 (10) TMI 967 - CESTAT NEW DELHI] wherein it was held that Renting of Immovable Property Service has been subject matter of litigation in various judicial fora. In respect of demand of service tax on Management Maintenance Repair Service the entire service tax along with applicable interest was paid by the appellant before issuance of show cause notice. Therefore, as provided under Sub-section 3 of Section 73 of Finance Act, 1994 there was no need to issue show cause notice demanding the same. Appeal allowed - decided in favor of appellant. - Appeal No.ST/58370/2013-CU[DB] - Final Order No-70792/2019 - Dated:- 11-10-2018 - Justice Shri Dilip Gupt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice invoking the extended period of limitation, a demand of around ₹ 8.75 crores was raised for the aforesaid period in respect of Renting of Immovable Property Service . Another demand of ₹ 13.37 lakhs was raised on account of Management Maintenance Repair Service and there was a proposal to appropriate the entire amount of ₹ 13.37 lakhs paid by the appellant in respect of Management Maintenance Repair Service . It was further proposed in the said show cause notice that interest of ₹ 1,75,464/- paid by the appellant to be appropriated. The allegations in the said show cause notice were that appellant did not pay service tax on Renting of Immovable Property Service and the stand taken by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the appellant refused to pay service tax to the appellant. On 18.04.2009, it was held in the case of Home Solution Retail India Ltd. Vs Union of India that service tax on Renting of Immovable Property Service was ultravirous of the Act and recovery of service tax on Renting of Immovable Property Service was stayed. Through the Finance Act, 2010 definition of taxable service was amended retrospectively to provide that the activity of renting itself is a taxable service. For such retrospective amendment, validation provision was also enacted through the Finance Act, 2010. On 23.09.2011 Larger Bench of Hon ble Delhi High Court reversed the earlier decision reported at 2011 (24) STR 129 (Del.). The learned Counsel has submitted that B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of M/s Jumera Promotors Developers Pvt. Ltd. Vs Commissioner of Central Excise, Delhi reported at 2017 (5) GSTL 266 (Tri.-Del.). In respect of service tax on Management Maintenance Repair Service the appellant has submitted that show cause notice had made a proposal to appropriate the entire amount paid, which is equal to the demand of service tax. He has submitted that since the service tax on Management Maintenance Repair Service along with interest was paid before issuance of show cause notice, as provided under Sub-section (3) of Section 73 of Finance Act, 1994 there was no need for issuance of show cause notice. He has prayed to set aside the penalty in respect of the same. 4. Heard the learned A.R. for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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