2015 (9) TMI 633

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..... disadvantage vis-a-vis a tax payer who delayed and paid tax on the same service after 6.3.2012. Further, there was a dispute on the levy of service tax on ‘Renting of Immovable Property’ and the same was brought to the notice of the department by the appellant through a letter dt 12.6.2008. Accordingly, it has to be held that appellant had a reasonable cause for non-payment of tax during the relev .....

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..... lant argued that the period involved in these proceedings is April 2009 to December 2009 and the demand were paid before the introduction of Sec 80(2) of the Finance Act 1994. It was his case that benefit of Section 80(2) can not be denied for paying the taxes before introduction of Sec. 80(2) of the Revenue Act 1994. He relies upon Camex Reality Pvt Ltd vs CST, Ahmedabad - 2014(36)STR.444 (Ti. Ah .....

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..... 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 alongwith interest 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. 4.1 As per the above provision an a .....

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