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2017 (11) TMI 1181 - AT - Service TaxRenting of Immovable Property Service - shops let out on the chemist - interest - penalty - Held that: - The claim of the appellant is that they have paid a sum of ₹ 8,54,4009/- towards interest. The ld. AR disputed that the said amount is not towards interest. In that circumstances, the matters needs examination at the end of the adjudicating authority to ascertain the fact from the records whether the appellant paid service tax along with interest for the intervening period or not? - matter on remand. Penalty - Held that: - the appellant had paid service tax on the direction of the Hon’ble High Court of Punjab and Haryana and the matters is pending before the Hon’ble Apex Court whether the levy of the service tax can be made against the appellant under the category of renting of immovable property service - no penalty is imposable on the appellant, therefore, by extending benefit of Section 80 of the Finance Act, 1994, the penalty imposed on the appellant in impugned order is set aside. Appeal allowed by way of remand.
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