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2014 (2) TMI 1045 - AT - Service TaxWaiver of penalty in respect of delayed payment of service tax on renting of immovable property - Section 80 was amended and a new provision of section (2) was introduced, vide Finance Act, 2012 - Held that:- The appellant in the present case has deposited the service tax alongwith interest on 03.12.2011 and 25.05.2012. As such the said provision is fully applicable to the facts of the present case. - Following the decision in M/s. Euro Ceramics Ltd. Versus Rajkot [2013 (5) TMI 538 - CESTAT AHMEDABAD], penalty waived - Decided in favor of assessee.
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