2016 (12) TMI 736

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.... Commissioner (A.R.), for Respondent Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No. PIII/RS/74/2012 dated 16.03.2012 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant is liable to discharge Service Tax liability under the category of "renting....

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....to be considered as cum-tax, eligible benefit should have been extended and since the issue was in dispute before the Hon'ble Apex Court, penal liability should be set aside.  He would rely upon final Order No. A/86522-86523/16/STB dated 01.03.2016 in the very same appellant's case wherein penalty was set aside by this Bench. 5. Learned departmental representative reiterates the findings....