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2019 (4) TMI 1689 - CESTAT NEW DELHIImposition of penalty - entire service tax alongwith interest paid before issuance of SCN - Renting of immovable property service - HELD THAT:- The penal provisions as provided under the Finance Act, are for the situation where the assessee, intentionally try to evade payment of service tax. The penal provisions of section 78 specify that same can only be invoked in case of fraud, collusion, willful mis-statement, suppression of facts with intention to evade payment of service tax. The assessee, in this particular case, never had any intention to evade Service tax as all the receipts of rents of various godown have been properly recorded in their books of accounts. The Service tax collected by them from their service receivers has also been recorded and deposited with the State Exchequer - It was only a case of confusion with regard to leviability of Service Tax on ‘renting of immovable property services’, which delayed the payment of service tax. Since the entire amount of service tax has already been deposited along with interest, there is no valid reason for imposition of penalty on the appellant. Penalty set aside - other part of demand upheld - appeal allowed in part.
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