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TMI Blog2018 (7) TMI 1716X X X X Extracts X X X X X X X X Extracts X X X X ..... at there is no contumacious conduct for deliberate violation of the provisions of service tax laws on part of the appellant - penalty is to be waived by invoking section 80. Demand of Interest - Held that:- Interest as per Section 75 of the Act is liable to be paid since service tax has been paid with delay - demand of interest upheld. Appeal allowed in part. - Service Tax Appeal No. ST/55497/2014-[DB] - ST/A/52480/2018-CU[DB] - Dated:- 19-6-2018 - MR. V. PADMANABHAN, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Jatin Mahajan, Advocate Present for the Respondent: Mr. A.K. Singh, D.R. ORDER PER: RACHNA GUPTA The appellant has filed the present Appeal being aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... movable Property Services however has submitted that since the services came into tax net w.e.f. 01.06.2007 only, the appellant who was originally registered for rendering Commercial and Industrial Construction Services was not aware of the liability as being newly introduced that too with retrospective effect. Accordingly, the Order confirming the deposition alongwith the interest and the imposition of penalty is prayed to be set aside. 5. While rebutting these arguments, Ld. DR has justified the Order of the Appellate Authority impressing upon that the tax for Renting of Immovable Services was made leviable retrospectively. The authorities below have rightly imposed the interest as well as the penalties. Appeal is prayed to be rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sub-Clause zzzz of Section 65(105) read with Section 66 of the Act in so far as the future liability towards service tax w.e.f. 01.10.2011 is concerned. This decision came in the light of the amendment in the provision vide the enactment of Finance Act, 2010 of 08.05.2010. The period of demand in the present case is well covered under the said decision. Accordingly, we are of the opinion that the Adjudicating Authority below has rightly given the benefit/immunity under Section 80 of the Act while waiving the penalties. Accordingly, we hereby uphold the findings in Order under challenge, to the said effect. 7. As a result of entire above discussion, the Appeal is partly allowed however directing Commissioner Adjudication to requantify th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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