2015 (12) TMI 261

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. ORDER The demand is for Service Tax on renting of immovable property service rendered during the period from May 2009 to September 2009. Show cause notice was issued on 24-9-2010 which has resulted in confirmation of demand of tax of Rs. 40,31,478/- and interest thereon. Both Service Tax and interest have been paid by the appellant. 2. The learned counsel submits that acco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which the Finance Bill, 2012 receives the assent of the President." The President's assent to the Finance Bill, 2012 was received on 28-5-2012. In this case the appellant had paid the entire amount of tax payable and the interest thereon within six months from the date specified in the Section. Therefore, the provisions of Section 80(2) are applicable. 4. However, the learned AR vehemently....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax and did not pay it to the Govt. and the person who has not collected the tax at all, it would not be appropriate for us to read such a provision into the Section enacted by the Parliament. Therefore, we find that benefit of Section 80(2) is available to the appellant. 5. In this case, there is no other issue to be considered and no facts or law is required to be gone into and therefore, t....