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TMI Blog2014 (12) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... e ST-3 return of the relevant period that appellant has stopped paying. Service Tax in view of Delhi High Court’s order. This fact is not disputed as per Para-2 of the OIA dated 17-11-2011-21-11-2011 passed by the first appellate authority. There is also no evidence on record that Service Tax was separately recovered by the customers from their clients and kept with him. In view of Delhi High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The issue involved in these proceedings is that the appellant did not pay the Service Tax on renting of immovable property in view of litigation going on in the Delhi High Court in the case of Home Solution Retail India Ltd. v. UOI [2009 (14) S.T.R. 433 (Del.) = 2009 (237) E.L.T. 209 (Del.)]. When the issue was settled by the High Court, appellant paid the entire Service Tax of ₹ 2,14,403 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2013, dated 19-12-2013 in Appeal No. ST/13625 to 13628/2013-DB. (iii) Shri Sanjeev Kumar Vasal Others v. CCE, Chandigarh - Order Nos. 58130-59132, dated 24-10-2013 passed by CESTAT, Delhi in Appeal No. ST/58266-58268/2013-CU(DB). 3. Shri Jitendra Nair, (AR) appearing on behalf of the Revenue defended the order passed by the first appellate authority. 4. Heard both sides and perused t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st, as per the provisions of Section 80(2) inserted w.e.f. 28-5-2011. In view of the above observations and the settled position as per the relied upon case laws, it is held that no penalty was attracted upon the appellant in this case and appeal filed by the appellant is required to be allowed. 5. Appeal filed by the appellant is allowed. (Operative portion of the order pronounced in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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