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CESTAT upheld the levy of service tax on renting of immovable property, rejecting appellant's contention that such activity cannot be considered a service. The Tribunal determined that unless declared ultra vires by a constitutional court, the tax remains valid, noting that five different High Courts had previously affirmed this position. While the Commissioner (Appeals) had set aside the penalty under section 78 of the Finance Act, the penalty of Rs. 10,000/- under section 77 was sustained. The appellant must pay the service tax with appropriate interest. Appeal dismissed.
CESTAT upheld the levy of service tax on renting of immovable property, rejecting appellant's contention that such activity cannot be considered a service. The Tribunal determined that unless declared ultra vires by a constitutional court, the tax remains valid, noting that five different High Courts had previously affirmed this position. While the Commissioner (Appeals) had set aside the penalty under section 78 of the Finance Act, the penalty of Rs. 10,000/- under section 77 was sustained. The appellant must pay the service tax with appropriate interest. Appeal dismissed.
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