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TMI Blog2016 (4) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax from them - Held that:- the issue of discharge of Service Tax liability on the amount of rent collected is no more res integra as due to retrospective amendment tax needs to be discharged for the material period in question and we uphold the same. As regards interest is not payable on Service Tax, we do not agree with the contention raised by the Chartered Accountant for the simple reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant : Shri Shailendra Jain, CA For the Respondent : Shri B Kumar Iyer, Superintendent (AR) ORDER Per M. V. Ravindran This appeal is directed against the Order-in-Original No.04-05/ST/2011-12/C dated 30.06.2011 passed by the Commissioner of Customs, Central Excise Service Tax, Nagpur. 2. Heard both sides and perused the records. 3. The issue involved in this case is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot payable on Service Tax, we do not agree with the contention raised by the Chartered Accountant for the simple reason that the Service Tax liability was always leviable on the immovable property, hence non payment of tax attracts interest. Accordingly, we uphold the Service Tax liability and interest thereof. 4. The learned Counsel take us to the penalty imposed by the adjudicating authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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