2019 (6) TMI 515

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....his Tribunal. 2. The ld.Advocate appearing on behalf of the applicant/appellant, submits that the accountant, who was assigned for preparing of appeal papers for filing before the Tribunal in respect of this matter, met with an accident and could not attend to his duties for quite some time. In absence of the concerned accountant, the appeal could not be filed within the due date. Hence the delay. 3. In view of the submissions as made by the ld.Advocate and the reasons as narrated in their application, the delay in filing the appeal before this Tribunal, is condoned. The Miscellaneous Application (COD) is allowed. 4. We find that the issue for determination lies in a narrow compass. Accordingly, with the consent of both sides, the ....

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....2006-CX-4 dated 03.10.2007, show-cause notice ought not to have been issued, but in the instant case, show-cause notice has been issued for recovery of penalty. The ld.Advocate further submitted that the taxability of "Renting of Immovable Property" admittedly have been a subject matter of substantial litigation in view of the decision of the Hon'ble High Court of Delhi in the case of Home Solutions Retail India Ltd. Vs. Union of India : 2009 (20) STT 129 (Delhi). In view of the aforesaid decision, tenants were not willing to pay service tax and the landlords were in jeopardy as regards compliance with the statutory liability is concerned. The ld.Advocate further submits that there is no mens rea on the part of the appellant and it is not t....