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2023 (10) TMI 320 - CESTAT CHENNAINon-levy of penalties that were proposed in the Show Cause Notice - Dindigul Municipality was unaware of the levy of Service Tax on renting of immovable property - no intentional evasion of payment of Service Tax - lapse was due to unawareness - HELD THAT:- The facts on record clearly reveal hat the assessee having approached the Hon'ble High Court in MADURAI CORPORATION, REP. BY COMMISSIONER ARIGNAR ANNA MALIGAI VERSUS THE COMMISSIONER OF CENTRAL EXCISE, MADURAI [2020 (9) TMI 1303 - MADRAS HIGH COURT], had also urged these very grounds and has obtained a common order whereby the leviability has been upheld. In view of the above High Court Order, the above grounds do not survive and the same may not require a separate order by this Bench since there has already been an order by the Hon’ble High Court. There are no merit in the appeal filed by the Revenue - appeal dismissed.
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