TMI Blog2016 (6) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... at it had discharged the service tax liability prior to the issuance of show cause notice. That therefore, as per Sub-section(3) of Section 73 of the Finance Act, the imposition of penalties is unjustified. Further that the issue whether “Renting of Immovable property” is taxable or not was a contentious one. Sub-section (2) to Section 80 was introduced which provided that no penalty shall be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of appellant with consequential relief - ST/2769/2011 - A/30344/2016 - Dated:- 25-4-2016 - Ms. Sulekha Beevi, Member(Judicial) Shri Y.Sreenivasa Reddy, Advocate for the Appellant Shri J.M.Kishore, AR for the Respondent ORDER The appellant is aggrieved by the imposition of penalty under Section 77 and Section 78 of the Finance Act, 1994. 2. The appellants are re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Immovable Property services though such service became taxable w.e.f. 01.06.2007. The appellant contested the short payment of service tax on GTA services stating that the demand has been made for 100% whereas, they are entitled to abatement. The liability after availing abatement has been fully discharged by them. Regarding the non-registration and non-payment of service tax under the category ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalties imposed. 6. The learned counsel submitted that appellant had discharged the service tax liability prior to the issuance of show cause notice. That therefore, as per Sub-section(3) of Section 73 of the Finance Act, the imposition of penalties is unjustified. Further that the issue whether Renting of Immovable property is taxable or not was a contentious one. Sub-section (2) t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de. However, the penalty of Rs,5,000/- imposed under Section 77 is sustained as the appellant has failed to establish cogent reason for not taking registration. 8. In the result, the impugned order is modified to the extent of setting aside the penalty of ₹ 2,34,379/- imposed under Section 78 of the Finance Act, 1994, without disturbing the penalty imposed under Section 77 and also th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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