2015 (8) TMI 862

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.... appellants are in appeal against the impugned order for confirming the penalty under Section 76 of the Finance Act, 1994 of Rs. 2,80,732/-. 2. The brief facts of the case are that appellant are the owner of immovable property which was rented during the period June-March 2009 as renting of immovable property was brought in service tax net w.e.f. June 2007 by as amended in the Finance Act, 2007. ....

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....hat order, the appellant is before me. 3 The ld. counsel for the appellant appeared and submitted that as the issue whether the renting of immovable property is leviable or not was challenged by some assessee before the Hon'ble Delhi High Court as well as the Hon'ble Apex Court. Therefore, appellant could not deposit the service tax in time and same is the bonafides of the appellant for n....