TMI Blog2019 (12) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11C of the Excise Act, there is no question of payment of any penalty on service tax. Even if it is presumed that the penalty is governed by the provision of 11B, that would not be appropriate and proper. At the best, it can be treated as the duty collected without the authority of law for which prescribed time limit under Section 11B is not applicable. Therefore, the refund of penalty amount paid by the appellant is justified and required to be granted to them. Renting of immovable property service - demand of service tax - HELD THAT:- This issue has to be read along with the provisions of Section 11C in the circumstances which six months from date of issue of notification dated 28.2.2017. If the value portion service rendered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... immovable property by rented out the portion of museum to different persons. The Department initiated proceedings and the appellant paid the applicable service tax along with interest and penalty under the provisions of Section 75 and 78 of the Act. In the meantime, the appellant approached to the Government of India for the exemption from levy of imposition of the service tax which was acceded to and Notification No. 9/2017-ST dated 28.2.2017 was issued exempting the service tax leviable on entry fee for visit to the museum with retrospective effect during the period 1.7.2012 to 31.3.2015. Therefore, the appellant filed refund claim, which was sanctioned to it but for the component of the penalty on the ground that the notification exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11AC of the Act which is within six months from the date of the issue of the notification. It is his contention also that unless and until the notification would have come into effect they would have been eligible for the grant of abatement under the exemption notification dated 28.2.2017. Therefore, in the peculiar circumstances, the time limit is to be reckoned under the provisions of Section 11C(2) of the Act rather than 11B and if the time prescribed under Section 11B is followed on the whole purpose of issuance of the notification would be defeated. The Section 11C(2) provided time limit for the date of notification which is 28.2.2017. 4. Learned Departmental Representative on behalf of the Department, however, sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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