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2015 (12) TMI 261 - CESTAT BANGALOREDemand of service tax - renting of immovable property service - Held that:- Even though appellant can be faulted for non-payment of tax collected by them, yet when the legislature in its wisdom does not differentiate between the person who has collected the tax and did not pay it to the Govt. and the person who has not collected the tax at all, it would not be appropriate for us to read such a provision into the Section enacted by the Parliament. Therefore, we find that benefit of Section 80(2) is available to the appellant - there is no other issue to be considered and no facts or law is required to be gone into and therefore, the final decision need not be postponed to a later date. We find that the amount of Service Tax plus interest deposited in their entirety within six months from the date, the Finance Bill receiving assent of the President is in accordance with law - Decided in favour of assessee.
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