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TMI Blog2014 (7) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... ds involve transfer of possession and effective control. Moreover it is the responsibility of the department to show that appellants have rendered a service which obligation has also not been fulfilled in this case. Renting of immovable property - Held that:- Demand relates to the period prior to the amendment of definition of service carried out in 2010 and therefore show-cause notice is time- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty by invoking provisions of Section 80 of Finance Act 1994 is reasonable. the demand for service tax of ₹ 49,148/- with interest is confirmed as not contested. Demand for service tax on Immovable Property Renting is set aside on the ground of limitation. Decided partly in favour of assessee. - ST/3480/2012-DB - Final Order No. 21045 / 2014 - Dated:- 1-7-2014 - B S V Murthy And S K Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Property as well as Equipment Hire. 2. As regards demand on the ground that SOTG service has been rendered, the learned counsel submits that in the order-in-appeal the Commissioner has denied the claim of the appellant that the service did not amount to SOTG service only on the ground that appellant did not provide evidences of payment of VAT and the VAT assessment on the transactions. He su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has also not been fulfilled in this case. 3. As regards Renting of Immovable Property, the learned counsel submits that the demand relates to the period prior to the amendment of definition of service carried out in 2010 and therefore show-cause notice is time-barred. In view of the fact that there was a dispute about the liability and there were different opinions and retrospective amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 80 of Finance Act 1994 is reasonable. In our opinion in this case the demand is being accepted only because the appellant does not want to prolong litigation and amount involved is also small. In view of the above observations, the demand for service tax of ₹ 49,148/- with interest is confirmed as not contested. Demand for service tax on Immovable Property Renting is set aside on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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