9911796707
TMI Blog2018 (2) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... r: Ashok Jindal The appellant is in appeal against the impugned order wherein the demand of service tax has been confirmed for the period April 2008 to March 2012 under the category of Renting of Immovable Property Service. 2. The facts of the case are that the appellant is owner of the property located at Village Gullarwala, Sai Road, Baddi, District- Solan (Himachal Pradesh). The appellant was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex Court and awaiting the final decision, the show cause notices dated 21.03.2013 and 17.09.2013 were issued to the appellant to demand service tax for the period April 2008 to March 2012 by invoking extended period of limitation. The matter was adjudicated, demand of service tax along with interest and penalty was confirmed against the appellant. Against the said order, the appellant is before me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties and considered the submissions. I find that, in this case the appellant was paying service tax for the property let-out to the tenants but was not paying service tax in the case of Vishal Retail Limited. As per the rent deed agreement, M/s. Vishal Retail Limited was required to pay service tax on the renting of immovable property service, if so payable. The said levy of service tax has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of limitation is not invokable. As there is no malafide on the part of the appellant, the demand for the extended period of limitation is set-aside and the demand within the period of limitation is confirmed along with interest. As, I hold that there is no malafide intention for not paying the service tax on the premise let-out to M/s. Vishal Retail Limited therefore, no penalty is imposable on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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