https://www.taxtmi.com/caselaws?id=268957 The Tribunal ruled in favor of the appellant in a case involving a Service Tax demand on renting of immovable property service. The appellant's compliance with Section 80(2) by paying the tax and interest within the stipulated timeframe after the Finance Bill, 2012 received the President's assent led to the Tribunal allowing the appeal. The Tribunal held that Section 80(2) applied to the appellant, emphasizing that the legislation did not differentiate between assessees who collected but did not pay the tax and those who did not collect at all. The appellant's timely payment resulted in the Tribunal ruling in their favor, with no other issues to consider. en-us Fri, 26 Sep 2014 00:00:00 +0530 Sat, 05 Dec 2015 11:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268957 The Tribunal ruled in favor of the appellant in a case involving a Service Tax demand on renting of immovable property service. The appellant's compliance with Section 80(2) by paying the tax and interest within the stipulated timeframe after the Finance Bill, 2012 received the President's assent led to the Tribunal allowing the appeal. The Tribunal held that Section 80(2) applied to the appellant, emphasizing that the legislation did not differentiate between assessees who collected but did not pay the tax and those who did not collect at all. The appellant's timely payment resulted in the Tribunal ruling in their favor, with no other issues to consider. Case-Laws Service Tax Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268957