https://www.taxtmi.com/caselaws?id=254197 The Tribunal ruled in favor of the Appellant, finding that no penalty should be imposed under Section 76 of the Finance Act, 1994, for the Appellant's failure to pay Service Tax on renting immovable property during ongoing litigation. The Tribunal considered the Appellant's reasonable cause for non-payment, the subsequent payment with interest, and the absence of evidence showing an intention to evade payment. Previous case laws and Section 80(2) supported the decision. en-us Fri, 25 Apr 2014 00:00:00 +0530 Mon, 15 Dec 2014 08:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254197 The Tribunal ruled in favor of the Appellant, finding that no penalty should be imposed under Section 76 of the Finance Act, 1994, for the Appellant's failure to pay Service Tax on renting immovable property during ongoing litigation. The Tribunal considered the Appellant's reasonable cause for non-payment, the subsequent payment with interest, and the absence of evidence showing an intention to evade payment. Previous case laws and Section 80(2) supported the decision. Case-Laws Service Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254197