Appellate Tribunal: No Penalty for Service Tax Delay on Property Rent

The Appellate Tribunal ruled in favor of the appellant, deciding not to levy a penalty for delay in depositing service tax on 'Renting of Immovable Property'. The decision was based on the legislative intent to grant immunity from prosecution in cases involving interpretational difficulties, as well as the absence of contumacious conduct by the appellant.

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The judgment dealt with the issue of penalty for delay in depositing service tax on 'Renting of Immovable Property'. The Appellate Tribunal decided in favor of the appellant, citing a previous decision and the intention of the legislature to grant immunity from prosecution in such cases due to interpretational difficulties. The penalty was not levied due to the absence of contumacious conduct by the appellant.

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