TMI Blog2017 (3) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is able to show reasonable cause for non payment of service tax in time - issue was not free from doubt and it involves grave interpretation of law, in such a situation it was sufficient cause for non payment of service tax - appellant is entitle for waiver of penalties in terms of Section 80 (1) of the FA - penalties waived - appeal allowed - decided in favor of appellants. - ST/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue, the legislature also made special arrangements in respect of renting of immovable property. Accordingly, subsection 2 under Section 80 was inserted according to which penalty stands waived if the service tax is paid within six month of from the date of enactment of the Finance Bill, 2010. He submits that in the present case, the appellant had bonafide intention, accordingly they tried to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 80(1) therefore penalties imposed under Section 76,77 and 78 can be waived invoking Section 80(1). In support of his submission, he placed reliance on the following judgments: (a) K.M. Building Tenants Association Vs. Kuthuparamba Municipality [2013(30) STR 237(Ker)] (b) Home Solutions Retails (India) Ltd Vs. Union of India[2012(26) STR J118(SC)] (c) Vivek Ltd Vs. Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time limit prescribed under Section 80(1) immunity provided there under shall not be available to the appellant. 4. I have carefully considered the submissions made by both sides. 5. I find that since the appellant have delayed the deadline for making the payment of service tax in terms of Section 80(1) immunity under that Section is not available to the appellant. However Section 80(1) is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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