https://www.taxtmi.com/caselaws?id=337224 The Tribunal upheld the Service Tax liability and interest but set aside the penalties imposed by invoking Section 80 of the Finance Act, 1994. The appellant was found liable for Service Tax and interest for renting out a factory under 'Manpower Recruitment or Supply Agency's Services.' Despite belatedly discharging the tax liability, penalties were waived due to compliance upon authorities' direction. This decision clarifies tax obligations for renting immovable property and highlights the Tribunal's discretion under Section 80 to balance enforcement with fairness in tax matters. en-us Fri, 11 Nov 2016 00:00:00 +0530 Wed, 12 Apr 2017 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337224 The Tribunal upheld the Service Tax liability and interest but set aside the penalties imposed by invoking Section 80 of the Finance Act, 1994. The appellant was found liable for Service Tax and interest for renting out a factory under 'Manpower Recruitment or Supply Agency's Services.' Despite belatedly discharging the tax liability, penalties were waived due to compliance upon authorities' direction. This decision clarifies tax obligations for renting immovable property and highlights the Tribunal's discretion under Section 80 to balance enforcement with fairness in tax matters. Case-Laws Service Tax Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337224