Appellant's Penalty Overturned: Retrospective Amendment Saves from Service Tax Non-Payment Consequences

The appellant was not penalized for non-payment of Service Tax on property renting due to a retrospective amendment. The penalty was overturned, confirming the Service Tax demand and interest.

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The judgment involves the payment of Service Tax on renting of property. The appellant was not penalized due to a retrospective amendment making renting of property a taxable service. The penalty imposed was set aside, confirming the demand of Service Tax and interest.

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