2017 (3) TMI 182

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) for the Respondent Order Present appeals filed by the appellant for waiver of penalties imposed under Section 70, 76, 77, 78 of Finance Act, 1994. The issue involved is the demand of service tax on renting of immovable property. However service tax admittedly paid which is not under dispute in the present case. 2. Shri. G.K.S. Iyer, Ld. Counsel for the appellant submits that the taxability on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wever due to some discrepancy the cheque was not presented by the bank on 23-11-2013 thereafter cheque was represented and it was cleared on 29-11-2012 accordingly there was delay of one day in making compliance of Section 80(2). It is his submission that even though the immunity is not available under Section 80 (2) but considering the bonafide of the appellant and also taking in view that the ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ommissioner of C. Ex. Visakhapatnam-II [2016(43) STR 604(Tri. Hyd)] (g) Shantilal Nensukh Kothari Vs. Commissioner [2015(40) STR 348(Tri. Mumbai)] 3. On the other hand, Shri. B. K. Iyer, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that since there were special provisions for immunity from penalty under Section 80(2) then ....