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M/s. Sree Kanya Combines Versus CCE, Visakhapatnam-II

2016 (8) TMI 848 - CESTAT HYDERABAD

Waiver of penalty – section 77 and 78 of the Finance Act, 1994 - demand of service tax with interest and penalty – Renting of immovable property – sale of space for advertisement – bonafide belief – no intention to evade tax – section 80(2) - section 80(1) - Held that: - It nowhere says that in case of failure to avail benefit under sub-section (2) of Section 80, the benefit under sub-section (1) of Section 80 will be taken away. As per sub-section (1) of Section 80 if the assessee proves reason .....

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tax and interest already confirmed – appeal allowed – decided partly in favor of appellant. - Appeal No.ST/27649/2013 - ORDER No. A/30172/2016 - Dated:- 10-2-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial). Ms. AJK Swetha and Shri G.P. Sastry, Advocates for the Appellant. Shri Shastry, Authorised representative for the Respondent. ORDER: The appellant is aggrieved by the penalty imposed under Sections 77 & 78 of the Finance Act, 1994. 2. The appellants are engaged in running theatre an .....

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the Finance Act, 1994. The appellants carried the issue in appeal before the Commissioner(Appeals) who vide the order impugned herein upheld the demand, interest and penalty. Hence the present appeal. 3. On behalf of the appellants, the learned counsel Ms. A.S.K. Shwetha submitted that the challenge is confined to the penalty imposed. That the issue of demand of service tax under the category renting of immovable property was contentious issue at the material time. That therefore appellants did .....

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see pays the service tax on renting of immovable property along with interest within 6 months from the date of assent of the Finance Bill 2012, no penalties could be imposable under Section 76, 77 and 78. That the appellant paid the service tax within time of 6 months. The interest could be paid only on 27/06/2013. She pleaded that as the issue whether renting of immovable property was taxable being contentious during the relevant period and the appellant having established reasonable cause for .....

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fore appellant is liable to pay the penalty which has been correctly imposed by the authorities below. 5. I have heard the rival submissions. Undeniably the issue whether activity of renting of immovable property is subject to levy of service tax was a contentious one. In the present case, the value of taxable service of sale of space or time for advertisement for the respective period is less than the threshold of exemption. The contention of the appellant that they bonafidely believed that th .....

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while examining the issue of constitutionality of service tax on renting of immovable property service in the matter of Home Solutions Retail Vs. UOI observed that on the question of penalty due to non-payment of tax, it is open to the Government to examine whether any waiver or exemption can be granted (para 73). Subsequently, in the matter of Retailers Association of India Vs. UOI, Honorable Apex court, had ruled on October 14, 2011, that litigants should pay 50% of the arrears within six mon .....

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