9911796707
TMI Blog2014 (12) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. ORDER This appeal has been filed by the appellant against OIA No. 289/2011(STC) /K.ANPAZKHAN/ Commr.(A)/Ahd, dated 21-11-2011. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Euro Ceramics Ltd. v. C.C.E., Rajkot [2013 (32) S.T.R. 642 (Tri.-Ahmd.)]. (ii) Shri Punit Kumar Shah & Others v. CCE, Vadodara-II - Order Nos. A/11809-11982/2013, 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 App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely recovered by the customers from their clients and kept with him. In view of Delhi High Court's order, appellant has a reasonable cause for paying the Service Tax. The same was paid, along with interest, 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 at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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