https://www.taxtmi.com/caselaws?id=390182 The Tribunal granted the appellant's refund claim for the penalty component and service tax on renting immovable property. The Tribunal held that the penalty amount should be refunded as it was collected without legal authority. Additionally, the time limit for refund was determined based on the exemption notification, not Section 11B. The Tribunal set aside the impugned order, allowing the appeal and directing the Assistant Commissioner to sanction the refund within three months if otherwise in order. en-us Tue, 03 Dec 2019 00:00:00 +0530 Thu, 19 Nov 2020 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390182 The Tribunal granted the appellant's refund claim for the penalty component and service tax on renting immovable property. The Tribunal held that the penalty amount should be refunded as it was collected without legal authority. Additionally, the time limit for refund was determined based on the exemption notification, not Section 11B. The Tribunal set aside the impugned order, allowing the appeal and directing the Assistant Commissioner to sanction the refund within three months if otherwise in order. Case-Laws Service Tax Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390182