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2018 (1) TMI 494 - AT - Service TaxPenalties - non-payment of service tax - renting of immovable property services - Held that: - during the relevant time there was a dispute as to whether the activity of Renting of Immovable Property is subjected to levy of service tax and even today the matter has not been finally settled and the same is pending before the Apex Court - the appellant has paid the service tax along with interest in spite of the fact that he has not collected the same from his service recipient - Further there was no suppression of fact on the part of the appellant as he has shown the rent in the ST-3 returns and he had a bona fide belief that no tax was payable during the relevant period - penalty u/s 78 dropped. The appellants have not filed the returns during the material period and therefore, is liable to pay penalty u/s 77(2) which is a residuary clause and provides that any person who contravened any of the provisions of this Chapter or any Rules made thereunder for which no penalty is separately provided in this chapter, shall be liable to a penalty which may extend to ₹ 10,000/- (Rupees Ten Thousand only). Appeal allowed in part.
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