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2018 (6) TMI 11 - AT - Service TaxDemand of Interest - quantification of Interest - Renting of Immovable Property service - Main grievance of the appellant is that the computation made by the adjudicating authority is incorrect which should have been as per the computation provided before this forum - Penalty - Held that:- The issue with regard to the interest is set aside to the file of the adjudicating authority who is to verify the computation as provided by the appellant and if the same is in accordance with law, then the same is required to be demanded, if the appellant has not paid so far - matter on remand. Penalty u/s 76 & 77 - Held that:- The Revenue has nowhere suspected bonafides of the appellant in not remitting the service tax. Section 80 makes it very clear that the penalty u/s 76 & 77 is not automatic, which definitely overrides both the provisions of Section 76 as well as Section 77. It is also not in dispute that the appellant had paid nearly 80% of the tax amount before the issuance of SCN - The appellant had made out a case and that it is a fit case to invoke the provisions of Section 80 especially in view of the fact that the appellant has not contested the service tax liability and interest thereon - penalty set aside. Part matter on remand and part in favor of assessee.
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