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2014 (7) TMI 628 - AT - Service TaxWaiver of Penalty - renting of immovable property service - Penalty imposed u/s 77 & 78 - Held that:- There was confusion in the minds of the general public whether service tax was payable on the activities of renting of immovable property Central Board of Excise and Customs finally came forward with a clarification, issued under its Circular No. 157/ 8/ 2012-ST dated 27.04.2012, that services provided by ‘APMC’ for a separate charge (other than ‘market fee’); to either the licensees or farmers or any other person e.g. renting of shops in the market area etc., would be liable to tax under the respective taxable heads. In view of the clarification dt. 27.04.2012 issued by CBEC that when this taxable service was introduced, there was a lot of confusion / litigation on its constitutional validity and the matter has not yet attained finality as the appeal is pending before the Hon’ble Apex Court in the case of Home Solutions Retail (India) Ltd. [2011 (10) TMI 13 - Supreme Court of India] - These circumstances constitute a reasonable cause on the part of the appellant for not paying service tax - Following decision of Euro Ceramics Ltd. Vs. Commissioner of Central Excise, Rajkot [2013 (5) TMI 538 - CESTAT AHMEDABAD], penalty set aside - Decided in favour of assessee.
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