Penalty not imposable in case of non-payment of service tax on bonafide doubt of taxability

Commissioner of GST & Central Excise Vs The Commissioner (CESTAT Chennai)

CESTAT Chennai held that imposition of penalty unsustainable as non-payment of service tax on renting of immovable property service was on account of confusions and litigations.

Facts- The respondent was issued Show Cause Notice dated 9.10.2012 proposing to demand service tax under the category of ‘Renting of Immovable Property Service’ for the period from 1.6.2007 to 31.12.2011. After due pr

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