https://www.taxtmi.com/caselaws?id=444097 The Tribunal dismissed the Revenue's appeal regarding the non-levy of penalties under Sections 76, 77, and 78 of the Act related to Service Tax on renting of immovable property service. The Tribunal upheld the decision to drop the proposed penalties, citing a judgment of the High Court which set aside penalties for municipal corporations in similar cases, emphasizing that no Government body could be imputed with the intent to commit fraud. The Tribunal found no merit in the appeal and concluded that the issue was solely about penalties, as the chargeability to Service Tax by the Municipal Corporation had been settled by the High Court. en-us Wed, 04 Oct 2023 00:00:00 +0530 Mon, 09 Oct 2023 20:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444097 The Tribunal dismissed the Revenue's appeal regarding the non-levy of penalties under Sections 76, 77, and 78 of the Act related to Service Tax on renting of immovable property service. The Tribunal upheld the decision to drop the proposed penalties, citing a judgment of the High Court which set aside penalties for municipal corporations in similar cases, emphasizing that no Government body could be imputed with the intent to commit fraud. The Tribunal found no merit in the appeal and concluded that the issue was solely about penalties, as the chargeability to Service Tax by the Municipal Corporation had been settled by the High Court. Case-Laws Service Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444097