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2018 (7) TMI 1716 - AT - Service TaxRenting of Immovable Property Service - appellant has not rendered the service tax liability for the amount of rent being received by him - demand of tax with Interest and penalty - Held that:- It is apparent that the moment the liability of the appellant under Section 65 (90a) was brought to his notice, the appellant, despite his tenants did not cooperate and denied to pay the service tax on the rent, paid the sum of ₹ 6,41,984/- on 18.10.2012 for the period 01.06.2007 to 31.03.2012, i.e. before the impugned Show Cause Notice was received by the appellant (which was received on 19.10.2012). This particular fact makes it clear that there is no contumacious conduct for deliberate violation of the provisions of service tax laws on part of the appellant - penalty is to be waived by invoking section 80. Demand of Interest - Held that:- Interest as per Section 75 of the Act is liable to be paid since service tax has been paid with delay - demand of interest upheld. Appeal allowed in part.
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