2018 (5) TMI 879

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....appellant Shri R.K. Manjhi, D.R. - for the respondent Per V. Padmanabhan : The impugned order is dated 19.5.2016 which was received by the appellant on 25.5.2016. 1.1 The appellant has filed the appeal before the Tribunal but the same was declared as defective. The defects were removed, but in this process there was delay before the appeal could be admitted. 2. In this scenario, the....

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....Retails (India) Ltd. Vs. Union of India - 2011 (24) STR 129 (Del.), held that renting of immovable property was not liable to service tax. The said decision of the Hon'ble Delhi High Court was subsequently reversed in the year 2012. The Finance Act, 2010 has amended the said entry of Finance Act, 1994 with retrospective effect about the taxability of service tax under the renting of immovable prop....

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....ax has to be discharged for the full period and not only for that falling within the normal time limit. 6. We have heard both sides and perused the record. 7. We note that the appellant is not seriously disputing the fact that activity carried out by the appellant will be covered within the renting of immovable property services as defined under Section 65(19a) of the Finance Act, 1994. The ....