9911796707
TMI Blog2019 (1) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... s of natural justice - penalty - Held that:- The Finance Act, 2012 introduced Sub-Section 2 of Section 80 in order to waive penalties in cases where service tax on Renting of Immovable Property was paid within the prescribed time. The issue whether Renting of Immovable Property is subject to levy of service tax was contentious for a long time. There were several litigations pending before various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Madhu Mohan Damodhar, Member (Technical) Ms. Radhika Chandrasekhar, Advocate for the Appellant Shri. B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench : Brief facts are that the appellant is engaged in providing Renting of Immovable Property Services. During Internal Audit, it was noticed that appellant had not discharged service tax on the entire income of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the Original Authority had confirmed an amount of ₹ 2,91,167/-. The appellant had in fact paid up the entire service tax liability which was, however, not considered by the authorities below. ₹ 52,932/- was already paid by the appellant whereas the same has not been taken note of by the authorities below holding that the appellant has not produced the challan copy. She prayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent supported the findings in the impugned Order. He argued that the appellant had not furnished the necessary documents to prove the payment of service tax of ₹ 52,932/-. The appellant not having discharged the entire demand, the penalties imposed are legal and proper. 4. Heard both sides. 5.1 The plea put forward by the Ld. Counsel for the appellant is that the authorities bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants have discharged a substantial portion of the service tax liability, we are of the opinion that this is a fit case to invoke Section 80 of the Finance Act, 1994. We therefore set aside the penalties imposed entirely. 6. The impugned Order is modified to the extent of setting aside the penalties imposed and also remanding the matter to the adjudicating authority for the limited purp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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