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2018 (4) TMI 1671 - AT - Service TaxImposition of penalty - tax not paid within six months - Renting of Immovable Property service - Held that:- Inasmuch as, the appellant has discharged the tax liability from the date of assent of the President to the Finance Act, 2012 as also by appreciating the fact that the litigation was going on in respect of the tax liability on Renting of Immovable Property, there are no reasons to impose any penalty upon the appellant - while confirming the demand of service tax as also interest, penalties are set aside. CENVAT Credit - input service - Rent-a-Cab Service - Held that:- The issue decided in the case of INDIAN ADDITIVES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2016 (9) TMI 729 - CESTAT CHENNAI], where the credit has been allowed - credit allowed. Appeal allowed - decided in favor of appellant.
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