2018 (5) TMI 1565

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peal 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 to the retrospective validation of levy of se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eiterated 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 Tribunal in D. S. Narayana & Company Pvt, Ltd's case....