2024 (1) TMI 85

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.... TECHNICAL ) Ms. Priyanka Goel , Advocate - for the Appellant Shri S. K. Meena , Authorized Representative - for the Respondent ORDER Dr. Rachna Gupta The appellant in the present case is engaged in providing taxable services of renting of immovable property. During the course of audit of appellant's record, department observed that the appellant has not paid service on the amount o....

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....arned Advocate for the appellant and Shri S.K. Meena, learned Departmental Representative for the department. 3. Learned Counsel for the appellant has mentioned that the demand on the rent received from the bank was not deposited due to inadvertent error. However, the moment, it was pointed out the appellant made the payment vide challan dated 1.3.2012. The department still has served the show ....

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....aid by the appellant much prior the issuance of the impugned show cause notice. The appellant in the present case is not disputing its liability towards said amount. The order is now challenged only qua the imposition of penalty of an amount equal to the amount of the demand confirmed. 6. In light of above observed acknowledgement of appellant and facts on record about payment of amount of serv....

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....cent of the amount of such service tax : "80 Penalty not to be imposed in certain cases (1) Notwithstanding anything contained in the provisions of section 76, or section 77, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonable cause for the said failure. (2) Notwithstanding any....