2018 (7) TMI 1443

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....appellant. Shri A.K. Singh, Authorized Representative (DR) - for the Respondent. ORDER Per. V. Padmanabhan :- The present appeal is against the order-in-Appeal No. 331 (OPD) ST/JPR-II/2013 dated 29/11/2013. 2. The appellant is engaged in providing taxable services under the category of renting of immovable property defined under Section 65 (105) (zzzz) of the Finance Act, 1994. Afte....

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.... by the Finance Act, 2012 providing that if the service tax due as on 06/03/2012 is deposited alongwith interest within six months from the amendment of the Section, the penalties under Section 76, 77 and 78 of the Finance Act, would not be imposable. This was particularly made for the service under the category of renting of immovable property. She also submitted that the issue of levy of serv....

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....t, who has paid the entire service tax demanded in the impugned order on 03/07/2011. The interest due thereon has also been claimed to be paid on 18/02/2014. The only dispute before us is with reference to the penalties under various Section of Finance Act, 1994. The show cause notices have demanded payment of service tax alleging suppression on the part of the appellant. We note that the liabilit....