9911796707
TMI Blog2018 (8) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... ical) Shri Mohd. Altaf (Asstt. Commr.) AR for Appellant Absent for Respondent ORDER Per: Archana Wadhwa Revenue has filed the present Rectification of Mistake Application in respect of Final Order No.70075/2018 dated 04/01/2018, vide which Revenue's appeal was dismissed under Litigation Policy. 2. Learned A.R. appearing for the Revenue submits that the amount involved in the present a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner. Learned A.R. clarifies that the demand stands raised against the respondents under the category of 'Renting of Immovable Property' on the ground that two respondents i.e. Shri Subhash Rajani and Smt. Nimmi Rajani, who were co-owners of the property, would not be entitled to small scale exemption benefit separately. As such it can be seen that the penalty of Rs. 11,12,040/- approximate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operty' and in terms of amended provisions of Section 80, such penalty is not imposable if the assessee had deposited the Service Tax within the specified period in the said Section, which we find that the respondents have deposited. In such a scenario also there was requirement for imposition of penalty. 5. In view of the above foregoing, we do not find any justification in the Revenue's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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