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2019 (5) TMI 1025 - AT - Service TaxRenting of Immovable Property Service - liability of service tax - demand of service tax alongwith Interest and penalty - whether the service tax is payable on the amount of ₹ 3,27,478/- which the appellant has claimed as abatement on account of payment of service tax but it has not been paid in cash but has been adjusted by the municipal authorities? - HELD THAT:- It is evident that the amount paid as property tax was ₹ 7,79,734/-and not merely ₹ 4,52,256/-. Accordingly, the demand on this account needs to be set. Consequently, the amount of demand confirmed in the order of the lower authority and upheld by the first appellate authority stands reduced from ₹ 3,22,191/- to ₹ 2,25,815/-. Interest is payable on this account and the amount of ₹ 60,251/- paid as interest by the appellant vide challan dated 23.04.2015 gets appropriated towards interest amount. As the appellant has already paid the amount of demand within 30 days from the issue of show cause notice, the penalty under section 76 needs to be set aside as per clause (i) of the first proviso to Section 76(1). Penalty u/s 77(2) of Finance Act, 1994 - failure to file service tax returns - HELD THAT:- There are no sufficient reason to invoke Section 80 to set aside the penalty imposed upon the assessee under section 77(2) of Finance Act, 1994 for their failure to file service tax returns. Accordingly, the penalty under section 77(2) is upheld. Appeal allowed in part.
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