https://www.taxtmi.com/caselaws?id=338108 The Tribunal upheld the decision to not impose penalties on the respondent for delayed payment of Service Tax on "Renting of Immovable Property Service". The appeal by Revenue was rejected, affirming the decision of the Commissioner (Appeals) and setting aside the adjudication order. The Tribunal emphasized that composite penalty under different provisions is impermissible and found no fault with the Assistant Commissioner's decision not to impose penalties, considering the prompt payment of tax and interest by the respondents upon realizing their liability. en-us Thu, 10 Nov 2016 00:00:00 +0530 Thu, 28 Sep 2017 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338108 The Tribunal upheld the decision to not impose penalties on the respondent for delayed payment of Service Tax on "Renting of Immovable Property Service". The appeal by Revenue was rejected, affirming the decision of the Commissioner (Appeals) and setting aside the adjudication order. The Tribunal emphasized that composite penalty under different provisions is impermissible and found no fault with the Assistant Commissioner's decision not to impose penalties, considering the prompt payment of tax and interest by the respondents upon realizing their liability. Case-Laws Service Tax Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338108