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TMI Blog2018 (11) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... od and there were litigations filed by the tenants pending before the various High Courts. The issue is still pending before the Hon’ble Supreme Court as per the decisions cited by ld. counsel for the appellant - the penalties imposed cannot sustain and requires to be set aside. The matter is remanded to the adjudicating authority to reconsider the issues - appeal allowed in part and part matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant would be eligible for exemption of ₹ 8 lakhs as per Notification No. 6/2005-ST dated 1.3.2005. It is also submitted by her that the appellant had not collected the service tax and therefore the appellant should be granted cum-tax benefit. Even though this plea was put before the authorities below, the same was not considered. Further, that the abatement for property tax under Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides. 5. On perusal of the impugned order as well as the submissions made by the appellant, it is brought out that the appellant had put forward cum-tax benefit and the same has not been considered by the authorities below stating that the appellant has not furnished evidence. That the appellant is ready to furnish the necessary documents, if a chance is given to him. Taking these submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of penalties. On perusal of records, it is seen that the issue whether renting of immovable property is subject to levy of service tax was under litigation during the disputed period and there were litigations filed by the tenants pending before the various High Courts. The issue is still pending before the Hon ble Supreme Court as per the decisions cited by ld. counsel for the appellant. We als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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