TMI Blog2020 (3) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- The Notification was issued after the impugned order was passed by the adjudicating authority. Therefore requires to examine its applicability to the facts and circumstances of the present case. Matter remanded to the adjudicating authority to examine the applicability of the aforesaid notification and pass an appropriate order after giving an opportunity of hearing to the appellant - ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself can be taken up for disposal. 4. Learned A.R. for the Revenue has no objection. 5. Consequently, appeal itself is taken up for disposal with the consent of both sides. 6. We find that the issue relates to levy of service tax on 'renting of immovable property' during the relevant period 2012-13 to 2016-17. It is the claim of the appellant that by virtue of Notification No 1/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the Finance Act, 1994 (32 of 1994), and clause (e) of sub-section (2) of section 174 of the Central Goods and Services Tax Act, 2017, (12 of 2017), in respect of things done or omitted to be done before the coming into force of the Central Goods and Services Tax Act, 2017(12 of 2017), the Central Government hereby direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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