TaxTMI 
TaxTMI 
2016 (3) TMI 782
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.... of service tax on renting of immovable properties during the relevant period was under dispute and the matter was pending before the Hon'ble High Court of Delhi which ultimately held, in the case of Home Solutions Retails lndia Ltd. Vs. UOI [2009-TIOL-196-HC-DEL-ST], that renting of immovable property cannot be regarded as service. Subsequently by Finance Act, 2010, w.e.f. 01/06/2007, the renting of immovable property was made liable to service tax with retrospective effect and all the assessees were required to deposit the service tax for the entire period in question. The appellant's contention is that in such a scenario, no malafide can be attributed to them when they deposited the service tax before the issuance of the show-cau....
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.... and (b) above and the Honble Tribunals held that the benefit of Section 80(2) of the Act is applicable even if the service tax along with interest in respect of Renting services were paid prior to 28.05.2012 also. However, the said decisions of the Honble Tribunals are very latest and involving low revenue matters. The department still has time to prefer an appeal against the such decisions based on the revenue involved. Therefore, I find that it is premature for me to strictly follow the ratio of the said decisions and the case before me involving high revenue matter......." On going through the above, we note that adjudicating authority, is not disputing the fact of issue relating to penalties being held in favour of the assessee by t....
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....ervice tax along with interest is paid in full within a period of six months from the date on which the Finance Bill, 2012 receives the assent of the President." The said amended Section was considered by the Tribunal in the case of Chandresh Shantilal Shah referred (supra) and has been held to be effective even prior to 28.05.2012. The Hon'ble Karnataka High Court in the case of CCE Bangalore Vs Adecco Flexione Workforce Solutions Ltd [2011-TIOL-635-HC-KAR-ST] has taken a very serious note of the fact that when assessee deposits tax amount along with interest there is no need for issuance of notice to him for the purpose of imposing penalty. In these circumstances it is the officer issuing the notice who is required to be punished and not....