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2019 (4) TMI 1559 - CESTAT NEW DELHIClassification of services - shops and outlets constructed by the Mandi Samiti various places are being given on rent/fee to various traders and farmers for sale purchases of the agriculture produces - whether classified under renting of immovable property service or otherwise? - Extended period of limitation - HELD THAT:- The matter got clarify only after the Central Board of Excise & Customs has clarified the issue vide Circular No. 157/8/2012-ST dated 27 April 2012 wherein it was provided that activities undertaken by the APMCs are not covered under service tax leviability except renting of the shops in the market area etc. Extended period of limitation - HELD THAT:- The department was already aware of this matter as necessary enquiries have been made by them in the month of July 2011 itself and before that we also feel that the necessary ingredients for invoking the extended time proviso under Section 73 of Finance Act, 1994 for demanding service tax are not present in the circumstances of this case and, therefore, we feel that the demands should have been restricted to the normal period of demand. Penalty - HELD THAT:- There are no valid grounds for imposing penalty on the appellant as the circumstances under which the non-payment of the service tax has occurred can easily be covered by the provisions of Section 80 of the Finance Act, 1994. The demand of service tax in this case need to be restricted to normal period of demand - appeal allowed in part.
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