2015 (8) TMI 862

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..... Section 80 of the Finance Act, 1994. As they were under doubt whether they have to pay service tax on the above service or not. In these circumstances, by invoking the provision of Section 80 of the Finance Act, 1994, I waive the penalty under Sections 76 and 77 of the Finance Act, 1994 and set aside the impugned order qua confirming the penalty under Sections 76 & 77 of the Finance Act, 1994. - D .....

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..... e. During the investigation, the appellant paid entire amount of service tax along with interest. Thereafter a show-cause notice was issued for appropriating the service tax amount along with interest and imposition of penalty under various provisions of the Finance Act, 1994. In adjudication, the amount of service tax along with interest paid by the appellant was appropriated and penalties under .....

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..... 4. Heard the ld. counsel. 5. Considering the fact that liability under renting of immovable service were challenged and same is still pending before the Hon'ble Apex Court, in these circumstances, appellant are entitled for benefit of Section 80 of the Finance Act, 1994. As they were under doubt whether they have to pay service tax on the above service or not. In these circumstances, by inv .....

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