https://www.taxtmi.com/caselaws?id=216326 Section 80A of the Finance Act, 2012 provides protection from penalty under Sections 76, 77 and 78 where service tax on renting of immovable property, together with interest, is paid in full within the stipulated period. As the admitted tax liability and interest had already been discharged, the statutory conditions for waiver of penalty were satisfied. The penalties could not therefore be sustained and were set aside. en-us Thu, 09 Aug 2012 00:00:00 +0530 Thu, 06 Sep 2012 06:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216326 Section 80A of the Finance Act, 2012 provides protection from penalty under Sections 76, 77 and 78 where service tax on renting of immovable property, together with interest, is paid in full within the stipulated period. As the admitted tax liability and interest had already been discharged, the statutory conditions for waiver of penalty were satisfied. The penalties could not therefore be sustained and were set aside. Case-Laws Service Tax Thu, 09 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216326