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TMI Blog2018 (10) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... before giving the premises for lease as well as for collecting rents. The premises were already leased out for three to five years without incorporating the levy of service tax. It is understandable that such a local self-body would find it very much difficult to collect the service tax from the tenants without proper orders from higher authorities. They have written letters to the Principal Commissioner, etc., to obtain sanction for collection of service tax as well as for remitting the service tax. Thus, the delay in payment of service tax occurred due to such reasons. It is convincing that the appellants have put forward reasonable cause for failure to discharge service tax - this is a fit case to invoke section 80 - Penalty set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty levied U/s. Amount (in Rs.) Time barred 1. ST/41956/2013 Punjai Puliampatti Municipality 01.04.2010 to 31.12.2010 U/s. 78 4,80,943/- No 2. ST/41957/2013 --do-- 01.01.2011 to 30.06.2011 U/s. 78 3,42,279/- No 3. ST/41304/2015 --do-- 01.10.2012 to 31.03.2013 U/s. 76 U/s. 77(2) 2,35,877/- 10,000/- No 4. ST/40296/2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perty being under the State List, the Centre cannot impose tax upon activities related to immovable property. Still there are litigations pending before the Hon ble Apex Court. Thus, the issue being an interpretational one, the appellant was under the belief that they were not liable to pay service tax. 3.4 He further prayed that the penalty imposed may be set aside. 4. The Ld. AR Shri. B. Balamurugan supported the findings in the impugned Order. 5. Heard both sides. 6. The Ld. Consultant for the appellant has argued to set aside the penalties. He has submitted that the appellants have discharged the service tax. It is brought out from the arguments that the issue was interpretational and still litigations are pending before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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