9911796707
TMI Blog2023 (10) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... ware of the levy of Service Tax on renting of immovable property - no intentional evasion of payment of Service Tax - lapse was due to unawareness - HELD THAT:- The facts on record clearly reveal hat the assessee having approached the Hon'ble High Court in MADURAI CORPORATION, REP. BY COMMISSIONER ARIGNAR ANNA MALIGAI VERSUS THE COMMISSIONER OF CENTRAL EXCISE, MADURAI [ 2020 (9) TMI 1303 - MA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.03.2013 whereby the Commissioner having upheld the proposed demands, insofar as Service Tax on the renting of immovable property service is concerned along with applicable interest under Section 75 of the Finance Act, 1994, has, however, dropped the penalties that were proposed to be imposed under Sections 76, 77 and 78 of the Act. Hence, the scope of the present appeal lies on a very narrow co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioners who had challenged the Service Tax on renting of immovable property service. Referring to the common order of the Hon ble High Court, Ld. Advocate would submit that even though the High Court has upheld the chargeability to Service Tax the activity of renting of immovable property by a municipality/city corporation, but has set aside the penalty levied on the municipal corporations t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioners. 4.2 Moreover, even the Ld. Advocate admitted fairly that the contest in this appeal is only with regard to the penalty since the Hon ble High Court has very clearly held, by following one of the orders of its own Division Bench, that the levy was in order. We find from the very same common order of the Hon ble High Court that the Court was pleased to set aside the penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been no intentional evasion of payment of Service Tax. The lapse was due to unawareness. 5.2 However, the facts on record clearly reveal hat the assessee having approached the Hon'ble High Court, had also urged these very grounds and has obtained a common order in W.P.(MD) Nos. 7559 7637 of 2015 ors. dated 09.09.2020 whereby the leviability has been upheld. In view of the above Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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