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2017 (8) TMI 1283 - AT - Service TaxMaintenance or Repair Services - the immovable property belonging to the appellants are leased/rented to various IT companies - The department was of the view that prior to 01.06.2007, the appellants are liable to pay service tax under the category of Maintenance or Repair Services - Held that: - Taking into consideration the concession made by the appellants that they are liable to pay service tax for the said services for the disputed period, we consider that the matter can be remanded to the adjudicating authority for the limited purpose of recalculation of net tax liability after giving the benefit of Cenvat credit that the appellant would have been eligible to avail during the impugned period. Penalty u/s 78 - Held that: - the appellants are a State Government Undertaking primarily set up for promoting the housing and promoting IT and IT enabled services. This being so, nefarious intent of evading service tax cannot be expected of them - appellants were under a reasonable cause for non-discharging the tax liability and accordingly, we find it proper to set aside the penalty - penalty set aside. Appeal allowed by way of remand.
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