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2014 (8) TMI 1079 - CESTAT, NEW DELHITax liability - service tax on renting of immovable property services - levy of penalty where bonafides are proved - Held that: - I find that Commissioner (Appeals) has fairly accepted the request that penalty invoking under section 78 of the Finance Act, 1994, was not leviable as bonafides were proved. The Ld. DR submitted that appellants contended that they were not aware about leviability of service tax on renting of immovable property services. He also pleaded that ignorance of Law cannot come to the waiver for the payment of duty. However it is fairly considered by dropping the penalty. Appellant have also complained that M/s. Nagar Palika Parishad have not been co-operating with the Department and have not provided them required information which has ultimately been collected by taking the recourse to RTI. The penalty is rightly waived. But challenge to invocation of extended period of limitation on payment of duty due to ignorance of Law is not a valid ground. Once a service is provided and that service is taxable, tax liability has to be discharged accordingly - appeal dismissed - decided against Revenue.
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