In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
Appeal No : ST/613/2011
(Arising out of OIA-254/2011/STC/KANPAZHAKAN/COMMR-A-/AHD DATED 26/09/2011 passed by Commissioner (Appeals) of Service Tax-Ahmedabad)
Commissioner of Service Tax, Ahmedabad
For Appellant (s) : Shri S. J. Vyas, Advocate
For Respondent (s): Shri Sameer Chitkara, Authorised Representative
Dr. D. M. Misra, Hon'ble Member (Judicial)
Date of Hearing/Decision: 16.03.2017
ORDER NO. A/10635 / 2017
Per : Dr. D. M. Misra
Heard both sides.
2. The short issue involved in the present case is whether penalty under Section 76 is leviable on the appellant for rendering taxable services under the category of Renting of Immovable Property during the period April 2009 to September 2009.
3. The Ld. Advocate Shri S. J. Vyas for the appellant submits that the entire amount of service tax of Rs. 10,50,600/- alongwith interest has been paid 19.03.2010. He further submits that in view of this amendment to Section 80 of the Finance Act, 1994 by virtue of Finance Act, 2012 penalty is not imposable for default in payment of Service Tax on rendering such service.
4. Ld. AR for the Revenue does not dispute the said facts.
5. I find force in the contention of the Ld. Advocate for the appellant. The provisions of Section 80 has been amended by inserting sub-section (2) to said provision in the Finance Act, 2012 as follows:-
(2) Notwithstanding anything contained in the provisions of section 76 or section 77 or section 78, no penalty shall be imposable for failure to pay service tax payable, as on the 6th day of March, 2012, on the taxable service referred to in sub-clause (zzzz) of clause (105) of section 65, subject to the condition that the amount of service tax along with interest is paid in full within a period of six months from the date on which the Finance Bill, 2012 receives the assent of the President.
6. In view of the specific amendment, and since the appellant has already deposited the amount of service tax with interest, hence, imposition of penalty under Section 76 is set-aside. Appeal is allowed.
(Dictated and pronounced in the Court)
(D. M. Misra)