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2018 (5) TMI 1565 - CESTAT AHMEDABADLiability of Interest and penalty - pursuant to the retrospective validation of levy of service tax on renting of immovable property by enactment of Section 77 of the Finance Act, 2010 - Held that: - the issue of liability of interest and penalty before 8 5.2010, on the service tax paid pursuant to the validating provision Sec. 77 of Finance Act, 2010 validating retrospectively levy of service tax on Renting of Immovable Property service has been considered by this Tribunal in D. S. Narayana & Company Pvt, Ltd's case [2017 (4) TMI 897 - CESTAT HYDERABAD], where it was held that The appellant is not liable to pay interest prior to 08.05.2010 and also the penalty. The appellant has paid the interest on the entire demand after 08.05.2010 till payment. Imposition of penalty, on the appellant under 76, and 78 of Finance Act, 1994 and interest liability prior to 08.5.2010 is hereby set-aside - appeal disposed off.
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