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2017 (8) TMI 704 - CESTAT MUMBAIPenalty - Section 80A - Consideration for renting of immovable property during the period June 2007 to March 2009 - Held that: - Section 80A has specifically provides that, if service tax liability along with interest is discharged on the renting of immovable property services within six months from the assent of bill by the President, then the penal provisions need not be invoked - It is on record that the appellant has discharged service tax liability and interest thereof before assent of the Finance Bill 2012 by the President of India. In view of this, the provisions of Section 80A are applicable and accordingly penalties imposed on the appellant are liable to be set aside - appeal allowed - decided in favor of appellant.
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