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2015 (12) TMI 957 - AT - Service TaxRenting of immovable property services - Penalty u/s 76, 77 & 78 - Held that:- Sub-section 2 of Section 80 provide that notwithstanding anything contained under the provisions of Section 76, 77 & 78, no penalty shall be imposable on failure to pay the Service Tax payable, as on 6th day of March, 2012, for the taxable service referred to under Section 65(105)(zzzz) subject to the condition that amount of Service Tax along with interest is paid in full within the period of 6 months from the date on which the Finance Bill received the ascent of the President. The reason for denying the benefit of sub-Section 2 of Section 80 as stated in the Order-in-Original, was only for short payment of interest of ₹ 3,734/-. However, there is no finding as to any default and the same on examination of the Order-in-Original appears to be difference in calculation by the appellant assessee as well as the Revenue. - denial of benefit under the provisions of Section 80(2) is bad and against the spirit of law Justification recorded by the Commissioner (Appeals) as to satisfaction of the service of the Order-in-Original is defective. Although the order was served on the son of the appellant, but the relevant fact is not on record as to whether the son is minor or major. Thus, the Commissioner (Appeals) have committed error in accepting the service of the Order-in-Original as proper. Moreover, the Order-in-Original itself is found to be bad and against the spirit of the Act and the Rules - Decided in favour of assessee.
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