TMI Blog2019 (9) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ide belief of the appellant can be vouched from the Circular No. 13052/2016/D2 dated 03.05.2017 issued by the Commissioner of Municipal Administration to all the Municipal Commissioners clarifying the exemption available under Sl. No. 39 of Mega Exemption Notification No. 25/2012-ST dated 20.06.2012. Also, the taxability of Renting of Immovable Property Services has not attained finality and is still pending before the Larger Bench of the Hon ble Apex Court, in the matters of UNION OF INDIA AND ORS. VERSUS UTV NEWS LTD. [ 2018 (5) TMI 1367 - SUPREME COURT] and MINERAL AREA DEVELOPMENT AUTHORITY ETC. VERSUS M/S STEEL AUTHORITY OF INDIA ORS [ 2011 (3) TMI 1554 - SUPREME COURT] and therefore, it can be safely assumed that the doubts in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n annual lease and monthly rental basis. 2.2 Various Show Cause Notices covering various periods namely April 2014 to September 2014, October 2014 to March 2015, April 2015 to March 2016 and April 2016 to March 2017 came to be issued proposing to demand Service Tax in respect of the rental charges collected, under Section 73 (1) of the Finance Act, 1994, along with interest and penalties. After due process of law, the Assistant Commissioner of G.S.T. and Central Excise, Sivakasi Division, vide Orders-in-Original Nos. 21 22/2018 dated 31.01.2018, 23/2018 dated 07.02.2018 and 24/2018 dated 08.02.2018 confirmed the service tax demands along with appropriate interest under Section 75 of the Finance Act, 1994, penalty under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52/2016/D2 dated 03.05.2017 issued by the Commissioner of Municipal Administration to all the Municipal Commissioners clarifying the exemption available under Sl. No. 39 of Mega Exemption Notification No. 25/2012-ST dated 20.06.2012.. 4.2 Further, the taxability of Renting of Immovable Property Services has not attained finality and is still pending before the Larger Bench of the Hon ble Apex Court, in the matters of Union of India Vs. M/s. UTV News Ltd. reported in 2018 (13) G.S.T.L. 3 (S.C.) and Mineral Area Development Authority Ors. V/s. Steel Authority of India reported in (2011) 4 S.C.C. 450 and therefore, it can be safely assumed that the doubts in the mind of the appellant as to taxability or otherwi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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