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2018 (5) TMI 918 - AT - Service TaxRenting of immovable property service - first appellate authority had held the demand for the period upto 8th May 2010 to be unsustainable in the absence of any justifiable evidence of intent to evade payment of duty by suppressing facts - Held that: - the appellant-assessee was liable to tax with effect from June 2007 when 'renting of immovable property' was made taxable with retrospective effect. Being a retrospective legislation, the assessee-appellant cannot be held to have had any intent to evade tax - the appellant did discharge tax liability as per its own computation. The first appellate authority has given due consideration to all these aspects before coming to conclusion that the liability to tax up to 8th May 2010 does not exist. The contention raised by Revenue and put forth by Learned Authorised Representative do not controvert this finding - decided against Revenue. Penalty - Held that: - there was discharge of tax liability in full before issue of show cause notice - Considering the circumstances in which the legislation was retrospectively made applicable and the pendency of the various disputes in various courts on the same issue, invocation of section 80 justified - penalty set aside. Appeal disposed off - decided in favor of assessee.
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