2017 (8) TMI 905

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....hore, Consultant for appellant Shri. A.B. Kulgod, Asst. Comm. (AR) for respondent ORDER Per: Ramesh Nair 1. The issue involved is whether renting of immovable property for commercial use given by the appellant being a charitable hospital is liable for service tax under the category of renting of immovable property for commercial use in terms of clause 105 (zzzz) of Section 65 of the Fi....

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....s pending before the Hon'ble Supreme Court. He also submitted that on realizing the complexity of the issue, the Government has made a special provision by inserting sub-section (2) in Section 80 of the Finance Act, 1994 for waiver of penalty imposed under Section 78. 3. Shri A.B. Kulgod, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings in the impug....