2019 (7) TMI 570

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.... V. Padmanabhan The present Appeal is directed against the Order-in-Appeal No. 20/2018-19 dated 01.05.2018. 2. The appellant rented out shops and showrooms in Jaipur and received rent during the period January, 2008 to November, 2010. The Department was of the view that the appellant was liable to payment of service tax under the category of renting of immovable property defined under Section ....

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....t. He, however, waived the penalties under Section 77 as well as 76 but upheld the penalty liable under Section 78. This Order is under challenge in the present Appeal. 3. On behalf of the appellant, Ms. Priyanka Goel, learned Advocate submits that the appellant is not disputing the liability for payment of service tax. She concedes that the entire service tax already stands deposited by the app....

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....I have heard both the sides and perused the record. 6. The appellant does not seriously dispute the liability for payment of service tax. The consideration received by them for renting of shops/ showrooms in Jaipur is liable for payment of service tax under Section 65(105)(zzzz) of the Act. I uphold the liability for service tax which is also admitted by the appellant. Further, in terms of Secti....