TMI Blog2019 (7) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... on received by them for renting of shops/ showrooms in Jaipur is liable for payment of service tax under Section 65(105)(zzzz) of the Act - demand alongwith interest upheld. Penalties u/s 78 - HELD THAT:- The lower appellant authority has recorded the fact that confusion prevailed at the relevant time about the liability for payment of service tax on renting of immovable property. Several dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that the appellant was liable to payment of service tax under the category of renting of immovable property defined under Section 65(105)(zzzz) of the Finance Act, 1994. Show cause notice dated 23 April, 2013 was issued by the Department proposing payment of service tax amounting to ₹ 5,67,108/- alongwith interest under Section 75 as well as penalties under various Sections of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is not disputing the liability for payment of service tax. She concedes that the entire service tax already stands deposited by the appellant and the same is not being disputed. The appellant s only plea is that the penalties imposed under Section 78, upheld by the Commissioner(Appeals) may kindly be waived. She submits that the issue of liability of service tax on the service of ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for payment of service tax under Section 65(105)(zzzz) of the Act. I uphold the liability for service tax which is also admitted by the appellant. Further, in terms of Section 75 of the Act, the liability for payment of interest is also to be fastened on the appellant. Since the same has not been paid, I order for payment of applicable interest for delayed payment of service tax. 7. Next ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner(Appeals) himself has waived the penalties under Section 76 as well as 77. The penalty imposed under Section 78 is also set aside. 8. In the result, the demand for service tax already paid alongwith interest payable under Section 75, is upheld. All penalties are set aside in terms of Section 80 and Finance Act, 1994. Appeal stands allowed as above. [Dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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