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2015 (9) TMI 633 - CESTAT AHMEDABAD

2015 (9) TMI 633 - CESTAT AHMEDABAD - 2015 (40) S.T.R. 280 (Tri. - Ahmd.) - Renting of Immovable Property - Penalty u/s 76, 77 & 78 - Held that:- As per the above provision an assessee who paid the service tax on ‘Renting of immovable Property’ before introduction of Sec 80(2) cannot be put at a disadvantage vis-a-vis a tax payer who delayed and paid tax on the same service after 6.3.2012. Further, there was a dispute on the levy of service tax on ‘Renting of Immovable Property’ and the same was .....

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see : Shri S R Dixit (Learned Advocate) For The Revenue : Shri J Nair ( Authorised Representative) Per : Mr. H K Thakur; This appeal has been filed by the appellant against OIA-PJ/115/VDR-II/2013-14 dt 23.5.2013. The issue involved is regarding imposition of penalties upon the appellant under Sections 76, 77 and 78 of the Finance Act 1994 in view of the introduction of Section 80(2) of the Finance Act 1994. 2. Shri S R Dixit (Advocate) appearing on behalf of the appellant argued that the period .....

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2), of the Finance Act 1994 therefore, first appellate authority has correctly decided the case against the appellant. 4. Heard both sides and perused the case records. From the facts narrated in Para 2 and 3 of the OIA dated 23.5.2013 it is observed that there was a dispute with respect to chargeability of service tax on Renting of Immovable Property and certain retrospective amendments were carried out only in 2010. Section 80(2) reproduced below was added to Section 80 of the Finance act 1994 .....

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