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2015 (8) TMI 862 - AT - Service TaxPenalty u/s 76, 77 & 78 - renting of immovable service - Held that:- Liability under renting of immovable service were challenged and same is still pending before the Hon'ble Apex Court, in these circumstances, appellant are entitled for benefit of Section 80 of the Finance Act, 1994. As they were under doubt whether they have to pay service tax on the above service or not. In these circumstances, by invoking the provision of Section 80 of the Finance Act, 1994, I waive the penalty under Sections 76 and 77 of the Finance Act, 1994 and set aside the impugned order qua confirming the penalty under Sections 76 & 77 of the Finance Act, 1994. - Decided in favour of assessee.
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