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2015 (12) TMI 880 - CESTAT BANGALORE

2015 (12) TMI 880 - CESTAT BANGALORE - 2015 (40) S.T.R. 584 (Tri. - Bang.) - Demand of service tax - Renting of immovable property - Claim of the appellant that a portion of the premises was rented out for running the hotel to M/s. Savi Associates has not been considered on the ground that the definition of renting of immovable property service covers the renting of premises for commercial purposes without considering the part of the definition which provides for exclusions for certain categorie .....

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interest, it can be said that appellants have fulfilled their obligation under the law in its entirety. This observation is made taking into account the provisions of Sections 80(1) and 80(2) of Finance Act, 1994. Since I consider that appellants had reasonable cause for non-payment of tax during the relevant time, therefore penalty is not imposable. Even otherwise provisions of Section 80(2) would also apply to the appellant. - Matter remanded back - Decided in favour of assessee. - ST/2991/201 .....

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or running a hotel. Considering that the appellant is liable to pay service tax, proceedings were initiated. As a result of proceedings, service tax of totaling to ₹ 7,11,232/- with interest for the period from June 2007 to January 2010 has been demanded and penalty has been imposed. 2. Heard both the sides. It was submitted that even though the appellant had submitted that they were not liable to pay service tax on the portion of the premises rented out for running the hotel, the plea has .....

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f Finance Act was introduced, the appellant had paid the entire amount of tax and interest. Further it was also submitted that there were conflicting views regarding liability under the category of renting of immovable property service during the period involved in the present case and therefore there was reasonable cause for non-payment of tax and hence penalty can be waived by invoking the provisions of Section 80 of Finance Act also. 3. I have considered the submissions. On going through the .....

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