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2018 (3) TMI 270 - AT - Service TaxShort payment of service tax - Renting of Immovable Property - Held that: - The said service was under litigation before various High Courts and was ultimately decided by the Hon’ble Delhi High Court in favor of the Revenue - Section 80 Finance Bill, 2012 is to the effect that if an assessee deposits the entire tax within the period of six months from the date of receipt of assent of the President to the Finance Bill, 2012, the penalties would not be imposable - In the present case the entire deposits were made in the year 2010 itself. As such, no penalty is required to be imposed upon him. Interest and penalty set aside - appeal allowed - decided in favor of appellant.
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