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M/s K.R.S. Enterprises Pvt Ltd Versus Commissioner of Service Tax Bangalore

Imposition of penalty - Section 76, 77 & 78 of the Finance Act, 1994 - Renting of immovable property - Service tax along with interest deposited before issuance of show cause notice - Held that:- as per various decisions of the Tribunal and in terms of the provisions of Section 80(2) of the Finance Act, 1994., the penalty is not imposable. - Decided in favour of appellant - ST/22316/2014-DB - Dated:- 4-2-2016 - SMT ARCHANA WADHWA, JUDICIAL MEMBER AND SHRI ASHOK K. ARYA, TECHNICAL MEMBER For .....

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ring the relevant period was under dispute and the matter was pending before the Hon'ble High Court of Delhi which ultimately held, in the case of Home Solutions Retails lndia Ltd. Vs. UOI [2009-TIOL-196-HC-DEL-ST], that renting of immovable property cannot be regarded as service. Subsequently by Finance Act, 2010, w.e.f. 01/06/2007, the renting of immovable property was made liable to service tax with retrospective effect and all the assessees were required to deposit the service tax for th .....

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shall be imposed on the assessee. It is the contention of the learned advocate that inasmuch as they have paid the service tax either before the said retrospective amendment or within a period of 6 months from the said amendment, no penalty can be imposed upon him in terms of the above sub-section 2 of Section 80. He also relied upon number of decisions in his support. 4. We find that in the case of Firyland Hotels and Resorts (P) Ltd. Vs CCE Indore [2014-TIOL-270-CESTAT-DEL], as also in the ca .....

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e same is reproduced below: 14.10.7......Section 80(2) of the Act is not the point of contention in the case at (c) above and hence, the same is not relevant to the fact of this case. In the cases at (a) and (b) above and the Honble Tribunals held that the benefit of Section 80(2) of the Act is applicable even if the service tax along with interest in respect of Renting services were paid prior to 28.05.2012 also. However, the said decisions of the Honble Tribunals are very latest and involvin .....

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s not followed the same on the ground that amount involved in those cases was on the lower side and they are recent decisions. We find no merits or any justification for the above reasoning of the Commissioner. Law declared by the Tribunal is equally applicable to all the assessees irrespective of the amount involved. The same would not go on changing depending upon the amount involved in a particular case. As such, reasoning adopted by the Commissioner only reflects upon lack of knowledge of la .....

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ect from 28.05.2002 are to the following effect. Section 80. Penalty not to be imposed in certain cases.-.... (2) Notwithstanding anything contained in the provisions of Section 76 or Section 77 or Section 78, no penalty shall be imposable for failure to pay service tax payable, as on the 6th day of March 2012, on the taxable service referred to in sub-clause (zzzz) of clause (105) of Section 65, subject to the condition that the amount of service tax along with interest is paid in full within a .....

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