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2019 (7) TMI 1772 - AT - Service TaxWaiver of penalty u/s 78 and 77(1)(d) of the Finance Act, 1994 - non-payment of service tax - ‘security deposit’/’renting of immovable property’ - HELD THAT:- Originally the show cause notice was issued for an amount of ₹ 2,92,493/-. Subsequently the adjudicating authority has confirmed the demand of ₹ 1,16,381/- and ₹ 36,479/- which is quite less than the original demand. On perusal of the records it is observed that the appellant has paid the entire demand much before the issuance of the show cause notice. Interest has also been deposited. The issue involved in this appeal is no more res integra in view of the decision of the Tribunal in the case of M/S R.K. REFRESHMENT AND ENTERPRISES (P) LTD, M/S R.K. ASSOCIATES AND HOTELIERS (P) LTD VERSUS CCE RAIPUR [2018 (2) TMI 1412 - CESTAT NEW DELHI] where it was held that though the said sub-section was basically with reference to renting of immovable property service, the main Section 80 is still available to the appellant considering that the tax liability under renting of immovable service was subject matter of various disputes, amendments, including retrospective amendment. As such, the penalty imposed on this service is waived invoking provisions of Section 80. The penalties imposed under section 78 and 77(1)(d) are set aside - Appeal allowed - decided in favor of appellant.
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