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2018 (8) TMI 26 - AT - Service TaxRenting of Immovable Property Service - non-payment of service tax - premises were occupied during the entire period in terms of the agreement but Form 26 AS submitted by the party shows that the party received the amount made by their tenant only upto June, 2011 - deduction of TDS amounts - Held that:- Form 26 AS is a document under the Income Tax Law reflecting the amount of tax deduction at source (TDS) - Admittedly the TDS is required to be deducted by a person making payment to another person and reflects on all the payment actually made. The appellants have not produced any evidence to show that such TDS amount reflected in Form 26 AS is incorrect or inflated or the appellant have made any refund claim of such excess TDS collected by the tenant, from the Income Tax Authorities. Thus, the amounts reflected in Form 26 AS represent the correct value of the services which has to be adopted as the assessable value, unless evidence to the contrary is produced by the appellant. Penalty - Held that:- During the relevant period, the taxability under the category of “Renting of Immovable Property” was under dispute and subject matter of litigation before various Courts. In such a scenario, non-payment of tax by the appellant cannot be held on account of any mala fide, thus requiring any invocation of Penal provisions against the appellant - Penalty set aside. Appeal disposed off.
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