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    <title>2018 (7) TMI 1790 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) to set aside the penalty imposed by the Revenue for non-payment of Service Tax on &#039;Renting of Immovable Property&#039;. The Tribunal considered the appellant&#039;s payment of the impugned tax, along with interest, and the small amount found to be unpaid due to a calculation error. Due to the ongoing litigation and lack of clarity on tax liability, the imposition of a penalty was deemed unjustified. The Tribunal emphasized the importance of bona fide doubts and legal precedents in penalty imposition for tax non-payment, leading to the rejection of the Revenue&#039;s appeal.</description>
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    <pubDate>Mon, 18 Jun 2018 00:00:00 +0530</pubDate>
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      <title>2018 (7) TMI 1790 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=364482</link>
      <description>The Tribunal upheld the decision of the Commissioner (Appeals) to set aside the penalty imposed by the Revenue for non-payment of Service Tax on &#039;Renting of Immovable Property&#039;. The Tribunal considered the appellant&#039;s payment of the impugned tax, along with interest, and the small amount found to be unpaid due to a calculation error. Due to the ongoing litigation and lack of clarity on tax liability, the imposition of a penalty was deemed unjustified. The Tribunal emphasized the importance of bona fide doubts and legal precedents in penalty imposition for tax non-payment, leading to the rejection of the Revenue&#039;s appeal.</description>
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      <pubDate>Mon, 18 Jun 2018 00:00:00 +0530</pubDate>
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