TMI Blog2018 (5) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... supporting clause to apply Section 80 and hence cannot be invocable in the present case - Held that: - there is no infirmity in the impugned order whereby the Commissioner (Appeals) has dropped the penalty under Section 78 by invoking Section 80 which was available during the relevant time - penalty set aside - appeal dismissed - decided against Revenue. - ST/CROSS/20854/2017 in ST/21449/2017-SM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manding service tax of ₹ 13,31,213/- (Rupees Thirteen Lakhs Thirty One Thousand Two Hundred and Thirteen only) for the period from 4/2010 to 3/2012. Vide Order-in-Original the original authority confirmed the demand of ₹ 11,95,493/- (Rupees Eleven Lakhs Ninety Five Thousand Four Hundred and Ninety Three only) with interest and imposed penalty of ₹ 10,000/-(Rupees Ten Thousand onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the assessee submitted that the Commissioner (Appeals) has given reasons for dropping the penalty. He further submitted that Commissioner (Appeals) has observed that during the relevant time there was a confusion regarding the taxability on Renting of Immovable Property Service. He further submitted that the Commissioner (Appeals) was well within its right to invoke Section 80 to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
