𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗲𝗻𝗮𝗹𝘁𝗶𝗲𝘀 𝗳𝗼𝗿 𝗧𝗮𝘅𝗲𝘀 𝗼𝗻 𝗟𝗮𝗻𝗱 𝗮𝗻𝗱 𝗕𝘂𝗶𝗹𝗱𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Tribunal held: "Given the interpretational nature of land and building tax issues, the appellant qualifies for penalty waiver."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Executive Officer, Karamadai Town Panchayat 𝗜𝘀𝘀𝘂𝗲: Are the imposition of penalty and late fee valid? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant provided "Renting of Immovable Property Service" but did not pay service tax on time or file ST-3 returns.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the dispute over "taxes on lands and buildings" is interpretational, granting the appellant sufficient grounds for delayed tax payment without intent to evade. Consequently, the appellant is eligible for a penalty waiver under Section 80 of the Finance Act, 1994. The appeal was allowed, waiving all penalties.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Executive Officer, Karamadai Town Panchayat vs. Commissioner of GST & Central Excise 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 40948 of 2014 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 September 2023 📜 This ruling underscores that constitutional and interpretational tax disputes justify penalty waivers.