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TMI Blog2018 (7) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... ized Representative (DR) - for the Respondent. ORDER Per. V. Padmanabhan :- The present appeal is against the order-in-Appeal No. 331 (OPD) ST/JPR-II/2013 dated 29/11/2013. 2. The appellant is engaged in providing taxable services under the category of renting of immovable property defined under Section 65 (105) (zzzz) of the Finance Act, 1994. After noticing that the appellant had not paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax due as on 06/03/2012 is deposited alongwith interest within six months from the amendment of the Section, the penalties under Section 76, 77 and 78 of the Finance Act, would not be imposable. This was particularly made for the service under the category of renting of immovable property. She also submitted that the issue of levy of service tax under the category renting of immovable p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order on 03/07/2011. The interest due thereon has also been claimed to be paid on 18/02/2014. The only dispute before us is with reference to the penalties under various Section of Finance Act, 1994. The show cause notices have demanded payment of service tax alleging suppression on the part of the appellant. We note that the liability for payment of service tax under the category of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final order No. 54746 of 2016 dated 06/10/2016. In the said final order, the Tribunal has set aside the penalties involved. By following the same, we uphold the demand of service tax with interest and waive the penalties imposed by the lower authorities. We make it clear that this waiver of penalties will be contingent upon the appellant satisfying the lower authorities that the interest has also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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