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2015 (9) TMI 633 - CESTAT AHMEDABADRenting of Immovable Property - Penalty u/s 76, 77 & 78 - Held that:- As per the above provision an assessee who paid the service tax on ‘Renting of immovable Property’ before introduction of Sec 80(2) cannot be put at a disadvantage vis-a-vis a tax payer who delayed and paid tax on the same service after 6.3.2012. Further, there was a dispute on the levy of service tax on ‘Renting of Immovable Property’ and the same was brought to the notice of the department by the appellant through a letter dt 12.6.2008. Accordingly, it has to be held that appellant had a reasonable cause for non-payment of tax during the relevant period. For such an eventuality waiver from penalties was always available under Sec 80 of the Finance Act 1994 even before the introduction of Sec 80(2). - Decided in favour of assessee.
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