No Penalty can be Imposed under category of ‘Renting of Immovable Property Service’ When Any Reasonable Cause for Failure in Discharging Service Tax Liability: CESTAT

By Shabna Rahim - On June 18, 2023 7:45 pm - 2 mins read

Penalty - Renting of Immovable Property Service - Renting - Immovable Property - Reasonable Cause - Discharging Service Tax Liability - Service Tax Liability - Tax Liability - CESTAT - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no penalty can be imposed under the category of ‘renting of immovable property services’ if any reasonable cause on the part of the assessee for failure in discharging the service tax liability. Theni Allinagaram Municipality, the respondent-assessee was issued a…

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