2023 (9) TMI 931

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....ers). The appellants are in second round of litigation before this Tribunal. 2. Brief facts of the case are that the appellants are engaged in "Renting of Immovable Property Service". Show Cause Notice was issued to them treating them as 'association of persons' and service tax was demanded from them collectively. The original authority vide Order in Original dated 29.4.2014 confirmed the service tax demand of Rs.13,67,139/- along with other adjudicatory liabilities. On appeal, Commissioner (Appeals) upheld the order of adjudication. The appellants preferred appeals before this Tribunal who vide Final Order No. 40224 to 40240/2019 dated 21.1.2019 while allowing the appeals remanded the matter to the adjudicating authority for the limited....

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....appellants. He relied on the decisions of the Tribunal in the case of R.K. Refreshment & Enterprises (P) Ltd. Vs. CCE, Raipur - 2018 (14) GSTL 281 (Tri. Del.) and Aviacon (India) Vs. CCE, Delhi - 2017 (7) GSTL 356 (Tri. Del.) to contend that in similar circumstances, this Tribunal vide the orders cited above has waived the penalty imposed on the renting of immovable property service by invoking the provisions of sec. 80 of the Finance Act, 1994. He prayed that the penalties may be waived in these appeals as the appellants have already discharged the service tax liability along with interest. 6. Ms. O.M. Reena, learned Additional Commissioner (AR) supported the findings in the impugned order. She submitted that but for the detection by th....