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2016 (12) TMI 793 - CESTAT ALLAHABADTaxability of rent received - cum-duty benefit for calculation of service tax - Held that: - the appellant have not charged Service Tax from the receivers of service being renting of immovable property - we are satisfied that it is a fit case for allowing the cum-duty benefit for calculation of Service Tax and accordingly, we allow this ground. Under the facts and circumstances, we also hold that there is no contumacious conduct or suppression of facts or deliberate default in compliance with the provisions of the Service Tax Act and Rules on the part of the appellant and accordingly, we set aside the penalty under section 76, 77 and 78 of the Act. So far, late fee under Section 70 read with Rule 7 is concerned. We modify the same holding that penalty under this Section 70 read with Rule 7 would be payable for default after 27th May, 2011, when Revenue initiated enquiry. Accordingly, the appeal is allowed in part, and remanded to the adjudicating Authority for re-calculation of tax on cum-duty basis - appeal allowed by way of remand.
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