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2024 (1) TMI 85

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.... 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 of building rent received by them from the b....

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..... 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 cause notice in May 2013. Keeping in view the s....

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.... 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 service tax by the appellant prior issuance of show cause....

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....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 anything contained in the provisions of section 76 or section 77 or section 78, no penalt....