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2023 (1) TMI 544 - CESTAT AHMEDABADLevy of Service tax - Business Auxiliary Service or not - sharing of revenue - giving property for temporary rent to generate income to boost its charitable activities - principles of Revenue Neutrality - extended period of limitation - HELD THAT:- The Service Tax was demanded on the sharing of receipt from the total receipt of the contractor. The contractor provided the service of Mandap keeper to his client in the premises of the appellant. Therefore, out of the Mandap keeper service as per their understanding sharing of the appellant was given. As regard the issue that whether the Service Tax is payable on mere sharing of consideration towards service will not prima facie amount to provision of any service on the part of the appellant - the appellant had a bona fide belief in non payment of Service Tax. The appellant also submitted that this case is falling under the principle of revenue neutrality in as much as the tax payment if any made by the appellant is available as the Cenvat credit to the contractor who has used the premises of the appellant. Extended period of limitation - HELD THAT:- The suppression of fact and mala fide cannot be attributed against the appellant. Accordingly, the demand is hit by limitation as extended period could not have been invoked in the fact of the present case. The demand is set aside on the ground of limitation itself - appeal allowed.
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