https://www.taxtmi.com/caselaws?id=241817 The Tribunal ruled in favor of the appellant, granting waiver of pre-deposit of service tax amount, interest, and penalty. It was found that prior to 1.7.2010, renting of vacant land was not subject to service tax, and as the appellant had only provided vacant land on lease before this date, the demand for service tax was not applicable. The Tribunal acknowledged the change in the scope of service tax on renting of immovable property before and after 1.7.2010, allowing the waiver and stay of recovery pending the appeal. en-us Mon, 02 Sep 2013 00:00:00 +0530 Thu, 23 Feb 2017 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241817 The Tribunal ruled in favor of the appellant, granting waiver of pre-deposit of service tax amount, interest, and penalty. It was found that prior to 1.7.2010, renting of vacant land was not subject to service tax, and as the appellant had only provided vacant land on lease before this date, the demand for service tax was not applicable. The Tribunal acknowledged the change in the scope of service tax on renting of immovable property before and after 1.7.2010, allowing the waiver and stay of recovery pending the appeal. Case-Laws Service Tax Mon, 02 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241817