https://www.taxtmi.com/caselaws?id=362966 The appeal was partly allowed as the Tribunal upheld the demand of interest on amounts paid post the retrospective amendment but granted the appellant the benefit of Cum Tax Value. The Tribunal deemed penalties for breaching the lock-in period as taxable services under "any other services in relation to renting." The appellant's argument against interest and penalty imposition post the retrospective amendment was not accepted, but the penalty was set aside due to genuine disputes regarding Service Tax liability pre-amendment. en-us Tue, 03 Jul 2018 00:00:00 +0530 Tue, 27 Aug 2019 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362966 The appeal was partly allowed as the Tribunal upheld the demand of interest on amounts paid post the retrospective amendment but granted the appellant the benefit of Cum Tax Value. The Tribunal deemed penalties for breaching the lock-in period as taxable services under "any other services in relation to renting." The appellant's argument against interest and penalty imposition post the retrospective amendment was not accepted, but the penalty was set aside due to genuine disputes regarding Service Tax liability pre-amendment. Case-Laws Service Tax Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362966