2014 (12) TMI 707

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..... er-in-Appeal No. P-III/RS/56/2012 dated 27.2.2012 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. The point involved in the appeal is whether penalty under Section 76 is leviable in the case of the appellant, who is owner of immovable property liable to Service Tax under the head 'Renting of Immovable Property Services' for the period April, 2009 to March, 2010. 3. T .....

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..... the impugned order. 5. Having considered the rival contentions, I find that penalty was imposed vide Order-in-Original dated 16.11.2011 and confirmed by impugned Order-in-Appeal dated 27.2.2012. But, by introduction of sub-section (2) of Section 80 vide Finance Act, 2012, granting extension of time, the penalty imposed is bad and not sustainable. Thus, the impugned order is set aside by setting .....

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