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2018 (5) TMI 1214 - AT - Service TaxPenalty u/s 78 - invocation of section 80 - case of assessee is that during the relevant time there was a confusion regarding the taxability on Renting of Immovable Property Service - case of Revenue is that Section 80 has been omitted w.e.f. 14/05/2015 without any supporting clause to apply Section 80 and hence cannot be invocable in the present case - Held that: - there is no infirmity in the impugned order whereby the Commissioner (Appeals) has dropped the penalty under Section 78 by invoking Section 80 which was available during the relevant time - penalty set aside - appeal dismissed - decided against Revenue.
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