2017 (3) TMI 182

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....Shri. B.K. Iyer, Superintendent (A.R.) 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 t....

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....esented cheque for payment on 23-11-2012 however 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 ap....

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....2007(216) ELT 177(SC)] (f) Sree Kanya Combines Vs. Commissioner 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 pro....

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....ed to taxability of renting of immovable property was indeed under various litigation and finally issue was settled by the Hon'ble Supreme Court in case of Home Solutions Retails (India) Ltd(supra) therefore issue was not free from doubt and it involves grave interpretation of law, in such a situation it was sufficient cause for non payment of service tax. I am therefore of the view that appellant....