https://www.taxtmi.com/caselaws?id=336024 The appellant contested penalty under Section 76 of the Finance Act, 1994 for not paying service tax on Renting of Immovable Property services. The levy of service tax was deemed ultra vires. The appellant paid the tax with interest before the show cause notice. Penalty under Section 76 was not imposed, and the appeal was disposed of without penalty. en-us Fri, 30 Sep 2016 00:00:00 +0530 Wed, 14 Dec 2016 14:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336024 The appellant contested penalty under Section 76 of the Finance Act, 1994 for not paying service tax on Renting of Immovable Property services. The levy of service tax was deemed ultra vires. The appellant paid the tax with interest before the show cause notice. Penalty under Section 76 was not imposed, and the appeal was disposed of without penalty. Case-Laws Service Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336024