2016 (6) TMI 579

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.....Kishore,  AR for the  Respondent ORDER The appellant is aggrieved by the imposition of penalty under Section 77 and Section 78 of the Finance Act, 1994. 2.  The appellants are registered with the Service Tax department under the category of "Goods Transport Agency " and " Renting of Immovable Property ". It was noticed by the department that appellant though had registered....

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....en made for 100% whereas, they are entitled to abatement. The liability after availing abatement has been fully discharged by them. Regarding the non-registration and non-payment of service tax under the category of 'Renting of Immovable Property '  the appellant contended that they were not aware of levy of service tax on Renting of Immovable property and have paid the amount, immediately on....

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....ice. That therefore, as per Sub-section(3) of Section 73 of the Finance Act, the imposition of penalties is unjustified.  Further that the issue whether "Renting of Immovable property"   is taxable or not was a contentious one. Sub-section (2) to Section 80 was introduced which provided that no penalty shall be imposed if the service tax along with interest on this category is paid ....