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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 ..... 2545-42548/2018 X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Sathyamangalam Municipality 01.06.2007 to 31.03.2013 U/s. 76 U/s. 77(1)(a) U/s. 77(2) U/s. 78 13,33,471/- 27,200/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to immediately intimate the tenants to make necessary alterations to collect service tax. The delay in paying the service tax occurred only for this reason. 3.3 Further, that the issue whether service tax is liable to be paid for Renting of Immovable Property Services was under litigation even after its introduction. Later, the law was amended in 2010 giving retrospective application of the levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and still litigations are pending before the Hon'ble Supreme Court as seen in the cases of : * Krishna Upaj Mandi Samiti vs. Commissioner - 2018 (13) G.S.T.L. J97 (S.C.) * Krishi Upaj Mandi Samiti vs. Commissioner - 2018 (13) G.S.T.L. J36 (S.C) * RIICO Ltd. vs. Commissioner - 2018 (12) G.S.T.L. J219 (S.C.) * Commissioner vs. Mohan Goldwater Breweries Ltd. - 2018 (11) G.S.T.L. J85 (S.C.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of service tax occurred due to such reasons. We are convinced that the appellants have put forward reasonable cause for failure to discharge service tax. We find this a fit case to invoke Section 80 of the Finance Act, 1994 to set aside the penalties imposed under Section 77 as well as Section 78 of the Act ibid. The impugned Order is therefore modified to the limited extent of setting aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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