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2019 (6) TMI 1618 - AT - Service TaxLevy of penalty - payment of tax and penalty on being pointed out - renting of immovable property service - no suppression of facts - HELD THAT:- The issue involved in this appeal is no more res-integra in view of the decision of the Tribunal in the case of R.K. REFRESHMENT & ENTERPRISES (P) LTD. Versus COMMR. OF C. EX., 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 penalty imposed in the impugned order is set aside - Appeal allowed - decided in favor of appellant.
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