2018 (3) TMI 702

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.... - for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.55-ST/APPL-AGRA/LKO/2016 dated 14/01/2016 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. 2. The brief facts of the case are that the appellants were issued with a show cause notice on two grounds, one was short paid service tax on 'Renting of Immovable ....

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....to Rs. 6,40,460/-, Learned Commissioner (Appeals) has recorded that the short paid service tax was paid by the appellant before issue of Order-in-Original. However, he has ordered the appellant to pay penalty amount, 25% of the entire amount of Rs. 31,95,126/- (25,54,666+6,04,460) under Section 78 of the Finance Act, 1944. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard t....

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.... clear that in so far as Renting of Immovable Property is concerned there was no need of issuance of show cause notice. Therefore, question of imposition of penalty on service tax of Rs. 25,54,666/- does not arise. I, therefore, set aside the order in so far as it relates to imposition of 25% penalty under Section 78 on alleged short payment of service tax of Rs. 25,54,666/- on 'Renting of Immov....