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2019 (10) TMI 583 - AT - Service TaxImposition of penalties u/s 77 and 78 of FA - Renting of immovable Property Service - appellant had collected rents and advances but had not discharged service tax except in respect of one shopping complex - extended period of limitation - HELD THAT:- In view of the fact that the penalties were imposed under mandatory provision by the lower authorities and they had no choice but to impose the same, there are no infirmity in the order. Further, during the relevant period, Section 80 of the Finance Act, 1994 which provided for waiver of penalties in case of reasonable cause for failure to comply with the provisions, does not apply. Appeal dismissed - decided against appellant.
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