https://www.taxtmi.com/caselaws?id=360650 Penalty for service tax default may be waived where the relevant period involved genuine confusion over the taxability of Renting of Immovable Property Service and the statute then permitted relief for reasonable cause. On those facts, Section 80 was correctly invoked to delete the penalty under Section 78 of the Finance Act, 1994, and no infirmity was found in that approach. The underlying service tax demand was sustained, but the Revenue's challenge to deletion of penalty failed and the appellate order was affirmed. en-us Mon, 19 Feb 2018 00:00:00 +0530 Mon, 21 May 2018 08:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360650 Penalty for service tax default may be waived where the relevant period involved genuine confusion over the taxability of Renting of Immovable Property Service and the statute then permitted relief for reasonable cause. On those facts, Section 80 was correctly invoked to delete the penalty under Section 78 of the Finance Act, 1994, and no infirmity was found in that approach. The underlying service tax demand was sustained, but the Revenue's challenge to deletion of penalty failed and the appellate order was affirmed. Case-Laws Service Tax Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360650