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2019 (2) TMI 1857 - AT - Service TaxInvocation of Extended period of limitation - Government Entity - non-payment of service tax - renting of immovable property services - demand along with interest and penalty - HELD THAT:- The appellant is admittedly an educational institution, which is wholly owned by Government of India. As such, in terms of the Hon’ble Rajasthan High Court’s decision COMMISSIONER CENTRAL EXCISE, JAIPUR-I VERSUS RAJASTHAN RENEWABLE ENERGY CORPORATION LTD [2018 (8) TMI 1690 - RAJASTHAN HIGH COURT], no mala-fide can be attributed to them so as to justifiably invoke the longer period of limitation - As such, the demand beyond the normal period is hit by the provisions of Section 73 of the Finance Act, 1994 and is unsustainable. Similarly, in terms of the said order of the Hon’ble Rajasthan High Court, the penalty imposed upon the appellant is also liable to be set aside. Thus, the demand falling within the normal period is upheld alongwith interest and the demand falling beyond the normal period is set aside along with setting aside of interest and entire penalty - appeal allowed in part.
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