Appellate Tribunal upholds service tax liability but waives penalty under section 78

The Appellate Tribunal CESTAT CHENNAI waived penalty under section 78 but confirmed tax, interest, and penalty under section 77 for the appellant in a case related to service tax on Renting of Immovable Property. The appellant had already paid the tax liability with interest. The decision was influenced by an amendment in the law granting immunity from persecution.

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The Appellate Tribunal CESTAT CHENNAI waived penalty under section 78 but confirmed tax, interest, and penalty under section 77 for the appellant in a case related to service tax on Renting of Immovable Property. The appellant had already paid the tax liability with interest. The decision was influenced by an amendment in the law granting immunity from persecution.

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