TMI Blog2019 (4) TMI 1689X X X X Extracts X X X X X X X X Extracts X X X X ..... rents of various godown have been properly recorded in their books of accounts. The Service tax collected by them from their service receivers has also been recorded and deposited with the State Exchequer - It was only a case of confusion with regard to leviability of Service Tax on renting of immovable property services , which delayed the payment of service tax. Since the entire amount of service tax has already been deposited along with interest, there is no valid reason for imposition of penalty on the appellant. Penalty set aside - other part of demand upheld - appeal allowed in part. - Service Tax Appeal No. 53041 of 2015 - ST/A/53578/2018-CU[DB] - Dated:- 12-10-2018 - Mr. C L Mahar, Member (Technical) And Ms. Rachna Gup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 73(1) of Finance Act, 1994. Penal provisions under sections 76, 77 and 78 have also been invoked. The show cause notice also demands appropriate amount of interest as provided under section 75 of the Finance Act, 1994. The show cause notice came to be adjudicated by the learned Commissioner vide his order-in-original dated 31.3.2015 wherein the above mentioned charges of the show cause notice have been confirmed. The amount of ₹ 94,35,631/- has been appropriated towards the confirmation of service tax amounting to ₹ 88,25,876/- and balance amount has been appropriated towards the interest on the service tax demand confirmed. The adjudicating authority also imposed penalties under section 76, 77 and 78 of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vable property under section 65(105)(zzzz) was amended on 01.07.2010 with retrospective effect from 01.06.2007, and thereafter the activity of renting of immovable property came into the ambit of service tax and same are still under challenge before the Hon ble Supreme Court. Since there was a genuine confusion in the mind of various assessee regarding the leviability of service tax on the activity of renting of immovable property and therefore, the provisions of penalty cannot be invoked against them and they are having a fit case to be covered under the provisions of section 80 (1) of Finance Act, 1994. 3. It has also been argued that since the entire amount of service tax have been deposited by them with the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I 1232-CESTAT-BANGALORE]. 5. We have also heard learned Departmental Representative who has supported the findings of impugned order in original. 6. We have heard both the sides and have perused in detail the record of the appeal. 7. It is the matter of record that the appellants have recorded all the transactions of receipt of godown in their books of accounts. The fact of collecting of service tax through their service recipient has also been recorded and same has been deposited with the State Exchequer. It is also matter of record that Hon ble Delhi High Court decision in the case of Home Solutions Retail Pvt. Ltd. vs. UOI (supra), there has been genuine confusion in the mind of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. 8. While holding the above view, we take shelter of various decisions of this Tribunal which are as follows: 7. Indian Institute of Technology vs. CST II Mumbai [2016 (42) STR 406 (Tri-Mum)] 8. Gadkari Rangayatan vs. CST, Mumbai II [2014 (36) STR 406 (Tri-Mum)] 9. Surat Municipal Corpn. vs. CCE, Surat 2006 (4) STR 44 (Tri-Del)] 10. Best Undertaking vs. CCE, Mumbai [2007 (213) ELT 202 (Tri-Mum] 9. Relevant extract of this Tribunal s decision in the case of Surat Municipal Corpn. (supra) is reproduced hereinbelow; 7. In respect of the imposition of penalty, the same is imposed under Section 76 of the Customs Act. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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