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2020 (10) TMI 291 - AT - Service TaxNon-levy of penalty - Levy of service tax on ‘renting of immovable property’ service - retrospective amendment - non-payment of service tax - non-filing of half yearly returns - demand alongwith the penalties - extended period of limitation - HELD THAT:- The ld. Commissioner has given cogent reasons and has recorded the findings that there is no deliberate default on the part of the assessee, in not depositing the service tax. In this view of the matter, we uphold the non-levy of penalty under Section 78 and also dropping of the demand of service tax amounting to ₹ 58,85,465/- , in view of the stay granted by the Hon’ble Supreme Court, being Interim Order dated 14.10.2011 in Civil Appeal No.8390 of 2011 and other appeals, in the case of Retailers Association of India Vs. Union of India & Another [2011 (10) TMI 12 - SUPREME COURT]. Penalties - HELD THAT:- In view of the provisions of Section 76, which provides for levy of penalty, where a person is liable to pay service tax, fails to pay such tax and further, Section 80 provides that where such failure is for reasonable cause, no penalty shall be imposed under Section 76, 77 and 78 of the Finance Act - there being reasonable cause for late payment of service tax, we set aside the penalty under Section 76 also. Appeal dismissed - decided against Revenue.
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