https://www.taxtmi.com/caselaws?id=447686 The Appellate Tribunal CESTAT New Delhi addressed the issue of service tax on renting immovable property. The Tribunal partially upheld the tax demand but annulled the penalty against the appellant. The appellant had paid the tax before the show cause notice, arguing against the penalty. The Tribunal, referencing Sections 76(1) and 80 of the Finance Act, 1994, determined that no penalty was warranted since the tax was paid before the notice. Finding no intentional evasion, the Tribunal set aside the penalty, partially allowing the appeal in favor of the appellant. en-us Fri, 08 Dec 2023 00:00:00 +0530 Tue, 02 Jan 2024 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447686 The Appellate Tribunal CESTAT New Delhi addressed the issue of service tax on renting immovable property. The Tribunal partially upheld the tax demand but annulled the penalty against the appellant. The appellant had paid the tax before the show cause notice, arguing against the penalty. The Tribunal, referencing Sections 76(1) and 80 of the Finance Act, 1994, determined that no penalty was warranted since the tax was paid before the notice. Finding no intentional evasion, the Tribunal set aside the penalty, partially allowing the appeal in favor of the appellant. Case-Laws Service Tax Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447686