https://www.taxtmi.com/caselaws?id=769054 CESTAT Chennai held that service tax demand on rental income was barred by limitation. The appellant did not pay service tax on immovable property rental during 2008-2009. Delhi HC had ruled in 2009 that such rentals were not taxable services. Revenue authorities advised payment only in November 2011 and issued SCN in October 2013, invoking extended limitation period. CESTAT found the issue was debatable during the relevant period due to conflicting judicial pronouncements, making extended limitation inappropriate. The SCN was issued beyond the one-year normal limitation period, rendering the demand time-barred. Appeal allowed. en-us Thu, 17 Apr 2025 00:00:00 +0530 Fri, 18 Apr 2025 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769054 CESTAT Chennai held that service tax demand on rental income was barred by limitation. The appellant did not pay service tax on immovable property rental during 2008-2009. Delhi HC had ruled in 2009 that such rentals were not taxable services. Revenue authorities advised payment only in November 2011 and issued SCN in October 2013, invoking extended limitation period. CESTAT found the issue was debatable during the relevant period due to conflicting judicial pronouncements, making extended limitation inappropriate. The SCN was issued beyond the one-year normal limitation period, rendering the demand time-barred. Appeal allowed. Case-Laws Service Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769054