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2019 (1) TMI 1310 - CESTAT CHENNAIRenting of Immovable Property Services - non-payment of service tax - appellant paid up the entire service tax liability which was, however, not considered by the authorities below holding that the appellant has not produced the challan copy - principles of natural justice - penalty - Held that:- The Finance Act, 2012 introduced Sub-Section 2 of Section 80 in order to waive penalties in cases where service tax on Renting of Immovable Property was paid within the prescribed time. The issue whether Renting of Immovable Property is subject to levy of service tax was contentious for a long time. There were several litigations pending before various High Courts. Being an interpretational issue and also taking into consideration the fact that the appellants have discharged a substantial portion of the service tax liability, this is a fit case to invoke Section 80 of the Finance Act, 1994 - penalty in its entirety is set aside. The impugned Order is modified to the extent of setting aside the penalties imposed and also remanding the matter to the adjudicating authority for the limited purpose of re-quantification of the service tax demand after looking into the aspect whether the appellant has discharged the amount of ₹ 52,932/- towards the said liability - appeal partly allowed and partly remanded.
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