https://www.taxtmi.com/caselaws?id=214534 The Tribunal allowed the stay petition for waiver of pre-deposit of service tax, interest, and penalty. The appellant's liability to pay service tax on rent received for immovable property was confirmed by lower authorities. The Tribunal directed reconsideration by the adjudicating authority, emphasizing a retrospective amendment to the Finance Act, 2012, and the application of a notification regarding property tax in calculating service tax liability. The matter was remitted for further consideration, ensuring adherence to principles of natural justice. The appeal was allowed for remand, maintaining neutrality on the case's merits. en-us Tue, 12 Jun 2012 00:00:00 +0530 Thu, 05 Jul 2012 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214534 The Tribunal allowed the stay petition for waiver of pre-deposit of service tax, interest, and penalty. The appellant's liability to pay service tax on rent received for immovable property was confirmed by lower authorities. The Tribunal directed reconsideration by the adjudicating authority, emphasizing a retrospective amendment to the Finance Act, 2012, and the application of a notification regarding property tax in calculating service tax liability. The matter was remitted for further consideration, ensuring adherence to principles of natural justice. The appeal was allowed for remand, maintaining neutrality on the case's merits. Case-Laws Service Tax Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214534