2017 (6) TMI 1249

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..... mitation is not invokable in the facts and circumstances of the case - the demand for extended period of limitation is set aside and demand within the period of limitation has been confirmed - penalty also set aside - appeal allowed in part. - Appeal No. ST/60282/2016 - FINAL ORDER NO: 61186 / 2017 - Dated:- 22-6-2017 - Hon ble Mr. Ashok Jindal, Member (Judicial) Shri. Naveen Bindal, Advoc .....

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..... e of Home Solutions Retails (India) Ltd. reported in 2009 (237) ELT 209 (Tri. Del.) wherein the Hon ble High Court has held that renting of immovable properties service is not taxable, therefore, the extended period of limitation is not invokable. 4. As the issue of taxability of service was in dispute during the relevant period, therefore, I hold that the extended period of limitation is not i .....

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