https://www.taxtmi.com/caselaws?id=443473 The Tribunal held that no service tax was payable for rent received prior to 01.06.2007 for three properties. For a specific property, although rent was received in advance, service tax was paid when services were provided, making the demand unsustainable. Parts of certain properties rented out for residential purposes were not liable for service tax. The appellant was exempt from paying service tax from 01.04.2008 onwards due to property transfers. However, service tax was payable on properties rented for business purposes without prior payment. The Tribunal waived the penalty imposed on the appellant under Section 80 of the Finance Act, 1994. en-us Fri, 22 Sep 2023 00:00:00 +0530 Mon, 25 Sep 2023 08:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443473 The Tribunal held that no service tax was payable for rent received prior to 01.06.2007 for three properties. For a specific property, although rent was received in advance, service tax was paid when services were provided, making the demand unsustainable. Parts of certain properties rented out for residential purposes were not liable for service tax. The appellant was exempt from paying service tax from 01.04.2008 onwards due to property transfers. However, service tax was payable on properties rented for business purposes without prior payment. The Tribunal waived the penalty imposed on the appellant under Section 80 of the Finance Act, 1994. Case-Laws Service Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443473