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TMI Blog2016 (6) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent ORDER The appellant is aggrieved by the imposition of penalty under Section 77 and Section 78 of the Finance Act, 1994. 2. The appellants are registered with the Service Tax department under the category of "Goods Transport Agency " and " Renting of Immovable Property ". It was noticed by the department that appellant though had registered under Goods Transport Agency (GTA) servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to abatement. The liability after availing abatement has been fully discharged by them. Regarding the non-registration and non-payment of service tax under the category of 'Renting of Immovable Property ' the appellant contended that they were not aware of levy of service tax on Renting of Immovable property and have paid the amount, immediately on pointing out by department. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 73 of the Finance Act, the imposition of penalties is unjustified. Further that the issue whether "Renting of Immovable property" is taxable or not was a contentious one. Sub-section (2) to Section 80 was introduced which provided that no penalty shall be imposed if the service tax along with interest on this category is paid within a period of six months from the date of Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration.
8. In the result, the impugned order is modified to the extent of setting aside the penalty of Rs. 2,34,379/- imposed under Section 78 of the Finance Act, 1994, without disturbing the penalty imposed under Section 77 and also the confirmation of demand and interest. The appeal is partly allowed in above terms with consequential reliefs, if any.
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