https://www.taxtmi.com/caselaws?id=381438 The Appellate Tribunal CESTAT Kolkata allowed the appeal filed by the Appellant, setting aside the penalty under Section 78 of the Finance Act, 1994. The Tribunal condoned the delay in filing the appeal, considering the reasons provided, and found no intent to evade tax, as the service tax liability had been paid in full. The issue was deemed interpretational, given the uncertainty surrounding the taxability of "Renting of Immovable Property" and a retrospective amendment affecting tax applicability. en-us Mon, 25 Mar 2019 00:00:00 +0530 Wed, 12 Jun 2019 06:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381438 The Appellate Tribunal CESTAT Kolkata allowed the appeal filed by the Appellant, setting aside the penalty under Section 78 of the Finance Act, 1994. The Tribunal condoned the delay in filing the appeal, considering the reasons provided, and found no intent to evade tax, as the service tax liability had been paid in full. The issue was deemed interpretational, given the uncertainty surrounding the taxability of "Renting of Immovable Property" and a retrospective amendment affecting tax applicability. Case-Laws Service Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381438