Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 890 - AT - Service TaxRenting of Immovable of Property Service - abatement of property tax - Held that: - the property tax has been discharged on the property from where the appellant is conducting its business, the deduction on account of property tax amount paid are available and finding of lower authorities rejecting the same are unsustainable. Penalty u/s 76 of FA - Held that: - since the issue was in dispute and retrospective amendments was made and one of the issue is still pending before the apex Court, the appellant has made out a justifiable cause for setting aside the penalty as per Section 80 of the FA, 1994 as applicable during the relevant period - penalties set aside. Appeal allowed - decided in favor of appellant.
|