2019 (6) TMI 1618

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....ooks of accounts of the Appellant, by the Range office, for the period, October 2007 to January 2013, it was noticed that the appellant has not paid the service tax on "renting of immovable property service" for the said period on the rent collected from M/s. AVIS, BSNL & Globe amounting to Rs. 348,656/-. On being informed for the said non- payment, the Appellant had paid an amount of Rs. 3,48,656/- as service tax including cess and Rs. 1,25,468/- as interest on 20/03/2013 and 22/03/2013andcommunicated the same to the Department. Show-cause notice dated 22/04/2013 was issued demanding service tax along with interest and for imposition of penalty under Section 78. The Adjudicating Authority confirmed the demand of service tax of Rs. 3,48,656....

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....asion for issuance of any show-cause notice for imposition of penalty. In support of his contentions, he relied upon the various decisions of the Tribunal. 3. The ld. D.R. appearing on behalf of the Revenue, justified the impugned order. 4. Heard both sides and perused the appeal records. 5. I find that the issue involved in this appeal is no more res-integra in view of the decision of the Tribunal in the case of R.K. REFRESHMENT & ENTERPRISES (P) LTD. Versus COMMR. OF C. EX., RAIPUR reported in 2018 (14) G.S.T.L. 281 (Tri. - Del.). The relevant paras of the said decision are reproduced below- "7. Other than above points, we note that there is a demand for Rs. 11,47,291/- under the category of renting of immovable property service. The....

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....avoid penalizing the assessees as the matter was contentious one and there were several judgments in favour of assessees also. The relevant portion of the Finance Bill in introducing sub-section (2) of Section 80 as quoted in the appeal is as under......6. It is seen that if the assessee fails to avail the benefit of sub-section (2) of Section 80, then the assessee has to be treated as though sub-section (2) of Section 80 did not exist. It nowhere says that in case of failure to avail benefit under subsection (2) of Section 80, the benefit under sub-section (1) of Section 80 will be taken away. As per sub-section (1) of Section 80 if the assessee proves reasonable cause for failure, then no penalty shall be imposable.................... In ....