Case Law Research

CESTAT Ahmedabad : IRM Trust Vs. Commissioner of Service Tax, Ahmedabad : 16th March, 2017 Featured

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)

IRM Trust
Appellant (s)


Commissioner of Service Tax, Ahmedabad
Respondent (s)

Represented by:
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)
Member (Judicial)


Additional Info

  • Date Range: Thursday, 16 March 2017
  • Court/Authority: CESTAT
  • Tax Type: Service Tax
  • Petitioner/Appellant: IRM Trust Vs. Commissioner of Service Tax, Ahmedabad
  • Respondent: IRM Trust Vs. Commissioner of Service Tax, Ahmedabad
  • Appl no. or Appl year: Appeal No : ST/613/2011
  • Supreme Court Location: Delhi
  • CESTAT Location: Ahmedabad
  • AAR Location: Delhi
  • Authority: Supreme Court

A New Feature :

Advanced Case Law Search


7th April, 2016

The “Advanced Case Law Search” feature in TaxQuotient  enables search on separate parameters such as Court, Tax Type, Date (from & to Range), appellant, respondent and even keywords. This helps you in locating case law you are searching for swiftly.

TIP: #1 : If you want to view the latest cases, just enter the start and end dates keeping all other boxes blank. You will get a list of all available indirect tax cases during that period.

TIP # 2 : Please keep the date range (start to end date) for upto 6 months.

TIP # 3 : Don't forget to reset the search to clear the earlier results before a new search.

Click to enter Advanced Case Law Search

 GST Bill passed by Parliament




The 122nd Constitution Amendment Bill introduced in Parliament in December 2014 has been passed by the Rajya Sabha and now also by the Lok Sabha with the amendments.  Now the Bill must get ratified by at least half the number of 31 State Legislatures which means 16 States and then finally get the approval from the President.

Thereafter the GST Council has to be set up which will determine the GST design at the granular level. This will include the structure of GST including scope of CGST, SGST and IGST, the taxes subsumed, the items/commodities covered and other critical aspects such as the threshold limits for taxability, exemptions, and several other parameters critical for an ideal  GST.

Further, for the GST to operate smoothly, the taxes paid on goods and services at every stage in the value chain needs to be tracked. This requires an IT infrastructure which will track the transactions and taxes paid and form the back-bone of GST. Reportedly considerable work has been already done on it, nevertheless it will need changes to correctly reflect the GST Law proposed by the GST Council and accepted by the Central & State Legislatures.

Last but not the least,  the tax authorities and other stakeholders who will implement the GST need to be trained for a smooth introduction.

Seven questions to know if you 

are paying taxes 


If you are the CFO or the Tax Head you ought to read this. Click Here

CESTAT Updates

June- July 2016


Brief update on CESTAT judgements passed during June 2016 to July 2016. Please note this update is not a summary of the cases but only leads on important issues decided. The links to the judgments are also provided for the full text.

Click here for update

Our Main Services 

in Indirect Taxes


  • Business structuring and tax planning
  • Review of end-to-end business processes for indirect taxes
  • Strategy to prevent litigation, representation and litigation support
  • Tax compliance and tax control framework
  • Support on specific issues
Go to top