9911796707
TMI Blog2019 (7) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... January, 2008 to November, 2010 - HELD THAT:- The appellant does not seriously dispute the liability for payment of service tax. The consideration received by them for renting of shops/ showrooms in Jaipur is liable for payment of service tax under Section 65(105)(zzzz) of the Act - demand alongwith interest upheld. Penalties u/s 78 - HELD THAT:- The lower appellant authority has recorded the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant was liable to payment of service tax under the category of renting of immovable property defined under Section 65(105)(zzzz) of the Finance Act, 1994. Show cause notice dated 23 April, 2013 was issued by the Department proposing payment of service tax amounting to ₹ 5,67,108/- alongwith interest under Section 75 as well as penalties under various Sections of the Finance Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the liability for payment of service tax. She concedes that the entire service tax already stands deposited by the appellant and the same is not being disputed. The appellant s only plea is that the penalties imposed under Section 78, upheld by the Commissioner(Appeals) may kindly be waived. She submits that the issue of liability of service tax on the service of renting of immovable property w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. I uphold the liability for service tax which is also admitted by the appellant. Further, in terms of Section 75 of the Act, the liability for payment of interest is also to be fastened on the appellant. Since the same has not been paid, I order for payment of applicable interest for delayed payment of service tax. 7. Next I turn to the penalties imposed under Section 78 of the Act. The lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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