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TMI Blog2014 (2) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Vinay Kansara , Adv . For the Respondent : Shri M Kutty , (AR) PER : M V Ravindran All these stay petitions and appeals raise the common question of law and facts and hence are being disposed of by a common order. 2. After hearing both sides for same time on the said petition, we find that appeal themselves could have disposed of on this juncture, accordingly, we allow the applications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax liability as the person who has rented property from them i.e. Canon India Pvt. Ltd. had informed that they will not bear service tax due to the judgment of the Hon'ble High Court of Delhi. 5. Ld. Departmental Authority reiterates the findings of lower authorities. 6. Short issue which arises for consideration is whether the appellant have not discharged service tax liability along w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could defeat the purpose of the legislation in as much as the said amendment was brought into Section 80 of the Finance Act, 1994 for the purpose of non-imposition of penalties on discharging of services tax on renting of immovable property, which was brought into service tax net by a retrospective amendment and provisions of Section 80(2) of the Finance Act, 1994 specifically refer to this partic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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