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<h1>Supreme Court permits waiver of service tax balance on rent for immovable property services</h1> <h3>M/s. Orpat Marketing Pvt. Ltd. Versus CST. - Service Tax - Ahmedabad</h3> M/s. Orpat Marketing Pvt. Ltd. Versus CST. - Service Tax - Ahmedabad - TMI The case involved the discharge of service tax liability on rent received for renting immovable property services from 2007-08 to 2011-12. The appellant started paying tax post-October 2011 as per Supreme Court's direction. The service recipient deposited 50% of rent and executed a surety bond. The court allowed waiver of balance amounts and stayed recovery until appeal disposal.