2014 (12) TMI 707

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....r-in-Appeal No. P-III/RS/56/2012 dated 27.2.2012 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. The point involved in the appeal is whether penalty under Section 76 is leviable in the case of the appellant, who is owner of immovable property liable to Service Tax under the head 'Renting of Immovable Property Services' for the period April, 2009 to March, 2010. 3. Th....