Section 78 Service Tax Penalty inapplicable to Retrospective amendments

S. Thiagarajan Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) The case of S. Thiagarajan vs. Commissioner of G.S.T. and Central Excise at CESTAT Chennai revolves around Service Tax payments for rented properties. This article offers a comprehensive analysis of the case, including its origins, the appellants’ response, the legal proceedings, and CESTAT’s crucial decision. 1. Background and Service Tax Dispute: The dispute’s origins trace back to alleged non-payment of Service Tax for properties leased to M/s. Joy Alukkas Traders (India) Pvt. Ltd. A Show Cause No...