2018 (8) TMI 801

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....r.) AR for Respondent ORDER Per: Archana Wadhwa The appeal has been filed against Order-in-Appeal No. MRT-EXCUS-002-APP-204/13-14 dated 19.12.2013 which confirmed service tax demand of Rs. 3,72,629/- but dropped the penalty under Section 78 on the ground that the appellant was entitled to the benefit of Section 80 of the Finance Act, 1994. The demand was confirmed under "Renting of Immovable ....

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....od cannot be invoked rendering the entire demand time barred. 4. At this stage we also take note of the Tribunal's decision in the case of Sujala Pipes Pvt. Ltd. vs. Commissioner of Customs, Central Excise & Service Tax, Guntur reported at 2015 (40) S.T.R. 606 (Tri. Bang.) laying down that on account of the dispute about the liability of renting of immovable property to service tax, different opi....