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TMI Blog2019 (6) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... f renting of immovable property. There are no ingredients of misstatement, suppression of facts etc. with an intent to evade payment of service tax. In respect of imposition of penalty relating to delay in payment of service tax on the service of renting of immovable property, no mala fides are proved and the issue being of interpretational nature, penalty is not imposable. There is no case of leviability of penalty under Section 78 of the Finance Act, 1994. Penalty set aside - appeal allowed - decided in favor of appellant. - S.Tax MA-(COD)-75033 of 2019 And S.Tax Appeal No.75095 of 2019 - Misc. Order No.75703/2019, Final Order No.75497/2019 - Dated:- 25-3-2019 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI V. PADMANABHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.Dutta Sons, is a partnership firm and are having rental income from immovable property. Show-cause notice dated 02.08.2010 was issued on the basis of ST-3 Returns filed for the period August, 2009 to March, 2010 for non-payment of service tax on renting of immovable property. The adjudicating authority confirmed the demand of service tax amounting to ₹ 2,26,600/- and ordered for appropriation of the said amount since it was deposited by the appellant. However, penalties under Sections 76 and 78 were imposed. Assessee was in appeal before the lower appellate authority contesting the imposition of penalty under Sections 76 and 78 of the Finance Act, 1994. The lower appellate authority modified the adjudication order by setting aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal records. 10. We find that the issue in the present appeal arose for non-payment of service tax under the category of Renting of Immovable Property . We also observe that the service tax liability demanded by the show-cause notice is found to have been paid in full by the appellant-assessee. The appellants are not contesting the demand and only praying for setting aside the penalties. We also observe that the lower appellate authority has also set aside the penalty under Section 76 of the Finance Act, 1994. The appellants are before the Tribunal contesting the penalties imposed under Section 78 of the Finance Act, 1994. The appellants have deposited service tax on being pointed out by the Department. Regarding paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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