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TMI Blog2019 (4) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... etting of premises for residential purposes. Accordingly, the penalty imposed under Section 78 & 77(1)(A) of the Act is also set aside - The demand of interest under Section 75 as well as late fee under Section 70 are also set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 53018 of 2018 - Final Order No.50424/2019 - Dated:- 26-2-2019 - MR. ANIL CHOUDHARY, MEMBE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by virtue of clause (m) in Section 66D, in the negative list of services, which provided exemption by way of renting of residential / dwelling units for use as residence. However, on being so pointed out by the Revenue, that service tax is payable, the appellant collected the service tax and deposited an amount of ₹ 20,88,840/- with the Revenue on 03.05.2014 alongwith interest of ₹ 2, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appeal before the Commissioner (Appeals) against levy of penalty under Section 78 and 77(1)(a) of the Act. Learned Commissioner dismissing the appeal holding that the appellant has deposited the tax only on so being pointed out by Revenue. Being aggrieved, the appellant is before the Tribunal in the present appeal. 3. Learned Counsel states that it is evident from the reading of the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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