https://www.taxtmi.com/caselaws?id=221289 The Tribunal ruled in favor of the appellant, a goods transport agency service provider, in a case concerning the levy of service tax on renting immovable property. The Tribunal held that the retrospective amendment in the Finance Act, 2010, including renting of immovable property as a taxable service, did not apply during the disputed period. As a result, the service tax demand was deemed time-barred, setting aside the penalties imposed under Section 78 of the Finance Act. The appeal was allowed, clarifying the taxability of renting immovable property and limitations on extended periods for tax demands. en-us Fri, 04 Jan 2013 00:00:00 +0530 Fri, 25 Jul 2014 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221289 The Tribunal ruled in favor of the appellant, a goods transport agency service provider, in a case concerning the levy of service tax on renting immovable property. The Tribunal held that the retrospective amendment in the Finance Act, 2010, including renting of immovable property as a taxable service, did not apply during the disputed period. As a result, the service tax demand was deemed time-barred, setting aside the penalties imposed under Section 78 of the Finance Act. The appeal was allowed, clarifying the taxability of renting immovable property and limitations on extended periods for tax demands. Case-Laws Service Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221289