https://www.taxtmi.com/caselaws?id=368591 The Tribunal remanded the case to the adjudicating authority for re-quantification of the service tax demand, directing correct adjustment of advance rent received. The penalty imposed under Section 78(1) of the Act was set aside due to the interpretational nature of the issue and pending litigations. The appeal was partly allowed and partly remanded for further proceedings. en-us Mon, 01 Oct 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368591 The Tribunal remanded the case to the adjudicating authority for re-quantification of the service tax demand, directing correct adjustment of advance rent received. The penalty imposed under Section 78(1) of the Act was set aside due to the interpretational nature of the issue and pending litigations. The appeal was partly allowed and partly remanded for further proceedings. Case-Laws Service Tax Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368591