2016 (8) TMI 1027

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....ondent ORDER This appeal has been filed by Shri Niranjan Suresh Bhatwal against order-in-appeal no. NGP/EXCUS/000/APP/2007/15-16/1103 dated 29th June 2015 of Commissioner of Central Excise and Customs (Appeals), Nagpur.  The appellant was found to have been rendering 'renting of immovable property' service, which is taxable under section 65(105)(zzzz) read with section 65(98) of the Fin....

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....renting of immovable property, though taxable from 1st June 2007, had been subject to dispute from its commencement which attained finality only by decision of the Hon'ble Supreme Court in re Home Solutions Retail India Ltd v. Union of India.  In support of claim for a lenient view, decision of the Tribunal in Euro Ceramics Ltd v. Commissioner of Central Excise, Rajkot  [2013 (32) STR 64....

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.... of Rs. 4 lakhs.  Undoubtedly there was some doubt about the scope of taxability of 'renting of immovable property' service. However, that dispute, though resolved in due course by Hon'ble Supreme Court, did not preclude the payment of tax from others rendering the same service.  The failure on the part of the appellant to acknowledge the taxability, even as a dispute, led to non-reporti....