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2015 (9) TMI 1605 - AT - Service TaxLevy of service tax - renting of immovable property service - Held that: - The conduct of the assessee does not appear to be contumacious but the fact remains is that there was collection of the tax by the appellant during introduction stage of levy which was crystallized by judicial pronouncement in the case of Home Solutions Retail Ltd. Vs Union of India [2010 (5) TMI 3 - DELHI HIGH COURT] holding the levy constitutional. Therefore, he has to discharge levy of service tax liability without raising any doubt on that. Penalty - Held that: - Penalty for intention to cause evasion does not arise in the circumstances of the case. When retrospective levy imposed an obligation which otherwise was in question, prior to the amendment of law and assessee discharged tax liability as well as liability for the default period, it would be contrary to the legal jurisdiction to penalize the person in a quasi-criminal proceeding of levy of penalty - waiver of penalty justified. Appeal allowed in part.
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