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2014 (12) TMI 1164 - AT - Service TaxPenalty u/s 76, 77 & 78 - Suppression of facts - Bonafide belief - Renting of immovable property - Management, maintenance or repair services - whether penal action is invited under Section 76 and Section 78 of the Finance Act, 1994 - Held that:- Appellants have deposited Service Tax on being pointed out by the department. Regarding payment of Service Tax on rendering service of renting of immovable property, they expressed that they had bona fide belief that tax was not payable as Hon’ble Delhi High Court [2009 (4) TMI 14 - DELHI HIGH COURT] has stayed the provisions. It was through retrospective amendment only, tax was made applicable - appellants has made case for waiver of penalty in respect of service of renting of immovable property. However relating to failure to deposit of Service Tax in respect of Management, maintenance or repair services, no justification has come forward as it came out that levy of Service Tax was there w.e.f. 2001. However neither tax was paid nor information relating to disclosure of the availment of the credit in excess was mentioned in returns. Hon’ble High Court of Rajasthan’s judgment [2012 (11) TMI 955 - RAJASTHAN HIGH COURT] squarely fits into the facts of present case of suppression which is willful. - Decided partly in favour of assessee.
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