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2017 (3) TMI 182 - AT - Service TaxWaiver of penalty imposed u/s 70, 76, 77, 78 of FA, 1994 - renting of immovable property - taxability was under dispute under various litigation on various forum - Section 80(1) - Held that: - Section 80(1) is general provision for waiver of penalty if the appellant is able to show reasonable cause for non payment of service tax in time - issue was not free from doubt and it involves grave interpretation of law, in such a situation it was sufficient cause for non payment of service tax - appellant is entitle for waiver of penalties in terms of Section 80 (1) of the FA - penalties waived - appeal allowed - decided in favor of appellants.
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