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Penalty Waived for Late Service Tax Payment on Rental Property u/s 76 Due to Leniency by Authorities.

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....Penalty u/s 76 - Renting of immovable property - The appellant paid the Service Tax on 10.12.2012 i.e after two weeks from the expiry of the period specified under Section 80(2) - however taking lenient view, penalty waived - AT....

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