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2015 (12) TMI 87 - CESTAT BANGALOREWaiver of pre deposit - Penalty u/s 78 - Renting of immovable property service - Held that:- according to the appellant, the Finance Bill was enacted on 28-5-2012. The penalty has been imposed on the ground that the payment was not made within six months. On going through Section 5 of the General Clauses Act, we find the date on which the enactment took place has to be omitted according to that Act and if that is omitted the appellant should have paid Service Tax with interest on or before 28-11-2012, which they have done. In view of the above, we find that appellants have made out a prima facie case for complete waiver of penalty during the pendency of appeal. Accordingly the requirement of penalty is waived and stay against penalty is granted during the pendency of appeal. - Stay granted.
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