2018 (11) TMI 747

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.... for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent 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 Ms. S. Sridevi submitted that the appellant is not contesting the liability....

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....er 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 Others Vs. SAIL - (2011) 4 SCC 450. 3. T....

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....for 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 reconsideration by the adjudicating authority. Further, it is also seen from the records that the appellant has not been given the abatement for the property tax under Notification No.24/2007-ST dated 22.5.2007. Th....