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2014 (1) TMI 515 - AT - Service TaxPenalty u/s 76 & 77 - Renting of immovable property - Commissioner while imposing penalty had merely observed that the notice failed to discharge Service Tax as applicable and get themselves registered with the proper authority as they did not disclose the matter to the department before the case was booked is sufficient for imposing various penalties - It is evident from the agreements entered between the Applicants and their tenant that the said agreement was entered on 25.11.2005, while as renting of immovable property became taxable w.e.f. 01.06.2007. As such the question of disclosing the activity of renting by the Appellants does not arise - Commissioner has not imposed any separate penalty under Section 76, 77 and 78 of the Finance Act, 1994. Composite penalty under different provisions of the statute is impermissible as held by this Tribunal in the case of Commissioner of Central Excise, Coimbatore vs. Precot Mills Ltd. [2006 (12) TMI 383 - CESTAT, CHENNAI] - there were sufficient cause for not imposing various penalties - Decided in favour of assessee.
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