2014 (12) TMI 707

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..... 010 - Held that:- penalty was imposed vide Order-in-Original dated 16.11.2011 and confirmed by impugned Order-in-Appeal dated 27.2.2012. But, by introduction of sub-section (2) of Section 80 vide Finance Act, 2012, granting extension of time, the penalty imposed is bad and not sustainable. Thus, the impugned order is set aside by setting aside the penalty imposed under Section 76 - Decided in favo .....

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..... 10 finally on 27.3.2012 and part payment was made earlier on 11.11.2011. The appellant points out that in view of Section 80(2) of the Finance Act, 1994, vide sub-section (2) of Section 80, it has been provided that where Service Tax has been deposited in respect of 'Renting of Immovable Property Services' within 6 months of the introducing of the Finance Act, 2012 i.e. from 28.5.2012, no .....

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