2018 (5) TMI 1565

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....Per : Dr. D. M. Misra This is an appeal filed against the order-in-appeal No. 52/2011 (Ahd- III)/KCG/Commr.(A)/Ahd dated 14.03 2011 passed by Commissioner (Aopeals), Central Excise, Ahmedabad. 2. The short question raised in the present appeal is: whether the appellant are liable to discharge interest and also penalty under Section 76, 77 and 78 of the Finance Act, 1994, when pursuant ....

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.... by the appellant. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals), 5. I find that the issue of liability of interest and penalty before 8 5.2010, on the service tax paid pursuant to the validating provision Sec. 77 of Finance Act, 2010 validating retrospectively levy of service tax on Renting of Immovable Property service has been considered by this Tribu....

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.... paid the interest on the entire demand after 8-5-2010 till payment. Following the judgments cited above I hold that the demand of interest and the penalty imposed under Section 76 is unsustainable. However, I do not interfere with the late fee imposed under Section 70 of the Finance Act, 1994. The impugned order is modified to the extent of setting aside the demand of interest after 8-5-2010 and ....