2018 (2) TMI 81

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....sp;               Brief facts are that the appellant was earning income by renting immovable property and were not discharging their service tax liability on such services. Show cause notice dated 8.6.2012 was issued for the periods 2008-09 to 2010-11. demanding service tax of Rs. 33,10,914/- along with interest and also proposi....

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....y the appellant. 2. At the time of hearing, the ld. counsel Ms. Sridevi appearing for the appellant submitted that the appellant was under the impression that since the building was rented out to educational institution, they need not pay service tax in respect of the rents collected from such building and therefore out of the total amount pointed out by the department, the appellant had paid R....

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....d by the Hon'ble High Court of Delhi which held that these services are not liable to levy of service tax. She therefore pleaded that the penalty may be set aside. 3. The ld. AR Shri R. Subramaniyam reiterated the findings in the impugned order. 4. Heard both sides. 5. The ld. counsel has submitted that they have discharged the entire service tax liability along with interest. That the ap....