2017 (5) TMI 890

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..... r the appellant Shri M.K. Mall, Assistant Commissioner (AR) for the respondent ORDER Per: M V Ravindran This appeal is directed against Order-in-Appeal No: AGS(64)46/2011 dated 29/03/2011 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. Heard both the sides and perused the records. 3. We find that the issue involved in this case is regarding the service tax li .....

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..... ire amount of tax liability and the deduction claimed by the appellant on account of property tax is also not acceptable as the property is in the name of Shri Dilip Radheyshyam Zunzunwala and not in the name of the appellant. 6. On a careful consideration of the submissions made, we find that the first appellate authority has accepted the fact that the property tax has been paid in respect of th .....

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..... nd that since the issue of service tax liability on 'renting of immovable property' was in dispute and retrospective amendments was made and one of the issue is still pending before the apex Court, we find that the appellant has made out a justifiable cause for setting aside the penalty as per Section 80 of the Finance Act, 1994 as applicable during the relevant period. Accordingly, by invoking th .....

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