https://www.taxtmi.com/caselaws?id=366217 The Tribunal found the appellant's activity of renting land to traders for temporary structures in a market yard constituted renting of immovable property subject to service tax under Section 65(105)(zzzz) of the Finance Act. The appellant's argument for exemption under Section 66D was rejected, leading to the conclusion that the activity was taxable. However, the Tribunal ruled that the extended time period for demanding service tax and penalty under Section 78 was not applicable due to genuine confusion about the tax liability, ultimately allowing the appeals without imposing penalties. en-us Thu, 30 Aug 2018 00:00:00 +0530 Thu, 28 Nov 2019 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366217 The Tribunal found the appellant's activity of renting land to traders for temporary structures in a market yard constituted renting of immovable property subject to service tax under Section 65(105)(zzzz) of the Finance Act. The appellant's argument for exemption under Section 66D was rejected, leading to the conclusion that the activity was taxable. However, the Tribunal ruled that the extended time period for demanding service tax and penalty under Section 78 was not applicable due to genuine confusion about the tax liability, ultimately allowing the appeals without imposing penalties. Case-Laws Service Tax Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366217