https://www.taxtmi.com/caselaws?id=240546 The Tribunal upheld the adjudication order confirming a service tax demand for renting of immovable property service, citing the constitutional validity of Section 65(105)(zzzz) of the Finance Act, 1994. It clarified that the liability to remit service tax rests with the service provider, and the obligation to predeposit the assessed service tax, interest, and penalty under Section 35F of the Central Excise Act, 1944, was not waived due to the legally sound nature of the adjudication order. The petitioner was directed to remit the liability within a specified timeframe, with non-compliance resulting in appeal rejection. en-us Thu, 26 Sep 2013 00:00:00 +0530 Fri, 06 Dec 2013 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240546 The Tribunal upheld the adjudication order confirming a service tax demand for renting of immovable property service, citing the constitutional validity of Section 65(105)(zzzz) of the Finance Act, 1994. It clarified that the liability to remit service tax rests with the service provider, and the obligation to predeposit the assessed service tax, interest, and penalty under Section 35F of the Central Excise Act, 1944, was not waived due to the legally sound nature of the adjudication order. The petitioner was directed to remit the liability within a specified timeframe, with non-compliance resulting in appeal rejection. Case-Laws Service Tax Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240546