2012 (9) TMI 140

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..... is paid in full within a period of six months from the date on which the Finance Bill, 2012 receives the assent of the President - As the appellants though initially contested the service tax liability but on 28.09.11 paid the entire amount of service tax liability as confirmed by the lower authorities along with interest case is squarely covered for non imposition of penalties under Section 80A .....

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..... it of the amount of penalties involved and take up the appeals themselves for disposal. 3. Ld. counsel submits that the appellants have been renting of the properties on which service tax liability has been demanded by the authorities under the provisions of Section 65(105)(zzzz) of the Finance Fact, 1994. It is his submission that the appellants though initially contested the service tax liab .....

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..... te of the Finance Fact, 2012 which reads as under: Notwithstanding anything contained in the provisions of Section 76 or Section 77 or Section 78, no penalty shall be imposable for failure to pay service tax payable, as on the 6th day of March, 2012, on the taxable service referred to in sub-clause (zzzz) of clause (105) of Section 65, subject to the condition that the amount of service tax al .....

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