Custom, Excise & Service Tax Tribunal
M/S. Discovery Holdings Pvt. Ltd vs Cst & St, Delhi on 21 January, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
COURT NO. III
Service Tax Appeal No. 58440/2013-ST[SM]
[Arising out of Order-In-Appeal No. 71/ST/DLH/2013, dated 28.02.2013 passed by CST, Delhi]
For approval and signature:
Honble Ms. Archana Wadhwa, Judicial Member
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3
Whether Their Lordships wish to see the fair copy of the Order?
4
Whether Order is to be circulated to the Departmental authorities?
M/s. Discovery Holdings Pvt. Ltd. Appellant
Vs.
CST & ST, Delhi Respondent
Appearance:
Shri Rakesh Chitkara, Advocate for the Appellant Ms. S. Sharma, AR for the Respondent Coram: Honble Ms. Archana Wadhwa, Judicial Member Date of Hearing: 21.01.2014 FO ORDER NO. 50208/2014_ Per Ms. Archana Wadhwa:
The issue involved in the present appeal is payment of Service Tax on renting of property. In terms of the Honble Delhi High Court decision in the case of M/s. Home Solution Retail India order dated 18.04.2009, it was held that the service of renting of immovable property by itself cannot be regarded as service. Subsequently, there was retrospective amendment introduced with effect from 01.06.2007 by Finance Act, 2010 and the renting of immovable property was made taxable service undo the effect of judgment of the Honble Delhi High Court.
2. In view of the above development, the appellant cannot be held guilty of any malafide, so as to impose penalty upon him. The appellant have not challenged the confirmation of demand in view of the retrospective amendment. Accordingly, while confirming the demand of Service Tax and interest, I set aside the penalty imposed upon the appellant and allow the appeal to that extent.
(Dictated & pronounced in the open Court) (Archana Wadhwa) Member (Judicial) Jyoti* ??
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