https://www.taxtmi.com/caselaws?id=360674 The tribunal allowed the appeal by remanding the case to the original adjudicating authority to rework the appellant's tax liability after granting cum-tax benefit. The appellant, engaged in providing 'Renting of Immovable Property Services,' had not registered with the service tax department or collected tax from service recipients. The tribunal considered the appellant's payment towards tax and interest liabilities, finding their request for cum tax benefit valid. The penalty under Section 78 of the Finance Act, 1994 would be recalculated, allowing the appellant to pay a reduced penalty of 25% under specified conditions, without interference with the penalty under Section 77. en-us Wed, 16 May 2018 00:00:00 +0530 Mon, 21 May 2018 08:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360674 The tribunal allowed the appeal by remanding the case to the original adjudicating authority to rework the appellant's tax liability after granting cum-tax benefit. The appellant, engaged in providing 'Renting of Immovable Property Services,' had not registered with the service tax department or collected tax from service recipients. The tribunal considered the appellant's payment towards tax and interest liabilities, finding their request for cum tax benefit valid. The penalty under Section 78 of the Finance Act, 1994 would be recalculated, allowing the appellant to pay a reduced penalty of 25% under specified conditions, without interference with the penalty under Section 77. Case-Laws Service Tax Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360674