Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1790 - AT - Service TaxImposition of penalty - the assessee had paid the Service Tax on ‘Renting of Immovable Property’ within a period of six months from receiving the President assent to the Finance Bill, 2012 - Revenue’s only grievance is that the entire tax was not paid within a period of six months and small amount of ₹ 18,000/- approx was deposited subsequently - Held that:- Admittedly, the matter was under litigation before various courts and as such not free from doubt. In such a scenario, the penalty imposition, in any case was not justified and has been rightly set aside by Commissioner (Appeals) - appeal dismissed - decided against Revenue.
|