2018 (10) TMI 561

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....n, Advocate For the Respondent : Shri A. Cletus, Addl. Commissioner (AR) ORDER PER BENCH The appellant is aggrieved by the demand of service tax, interest and penalties confirmed by the adjudicating authority and upheld by the Commissioner (Appeals) in the impugned order. 2. On behalf of the appellant, ld. counsel Shri S.Kannappan submitted that the appellant is not contesting the l....

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....during the said period the issue whether renting of immovable property was subject to levy of service tax was under much confusion and there were litigations pending before the Hon'ble Delhi High Court. The issue is still pending before the Hon'ble Supreme Court in the case of Union of India Vs. UTV News Ltd. reported in 2018 (13) GSTL 3 (SC) as well as Mineral Area Development Authority and Other....

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....t the issue whether the appellant is eligible for cum-tax benefit requires to be remanded to the adjudicating authority for fresh consideration. 5.1 The counsel has also pointed out that for the first year of the disputed period (1.6.2007 to 31.3.2008), the appellant would be eligible for exemption of Rs. 8 lakhs as per Notification No. 6/2005-ST dated 1.3.2005. This aspect also requires recons....