2018 (2) TMI 225

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..... the service tax and role of the appellant - In the present case, the said amount was suo moto deposited by the respondent while discharging the service tax and interest, which in my view, cannot be designated or termed as penalty. At best, it could be considered as an extra payment made at the time of discharging the service tax liability with interest - appeal dismissed - decided against Revenue. .....

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..... #8377; 5,14,500/- paid as penalty cannot be admissible as refund to the respondent. 2. From the records, I find that pursuant to the retrospective legislation in relation to renting of immovable property service, the appellant had discharged the service tax arrears with interest and an amount of ₹ 5,14,500/- mentioningit as penalty. There was no requirement for discharging penalty along w .....

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