2017 (8) TMI 704

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..... f immovable property services within six months from the assent of bill by the President, then the penal provisions need not be invoked - It is on record that the appellant has discharged service tax liability and interest thereof before assent of the Finance Bill 2012 by the President of India. In view of this, the provisions of Section 80A are applicable and accordingly penalties imposed on the .....

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..... 007 to March 2009. We find that as per provisions of Section 80(2) of the Finance Act, 1994 in respect of service tax liability under Section 65(105) (zzzz), if the service tax liability along with interest is paid by any assessee within six months from the date of the Finance Act, 2012 getting assent from the President, question of imposition of penalties would not arise. In the case in hand, the .....

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