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2019 (11) TMI 434 - AT - Service TaxClassification of services - renting of immovable property or not - appellant offered slaughter house belonging to them for operation and management to M/s Frigorifico Allana Ltd. by entering into an agreement by charging license fee to M/s Frigorifico Allana Ltd. through a contract - Extended period of limitation - validity of SCN - HELD THAT:- The said show cause notice came to be adjudicated by the Commissioner by way of passing two separate orders, one dated 10 January, 2014 and the other dated 19 September, 2014, which two orders are impugned before us by way of filing two separate appeals. As the same show cause notice has been adjudicated by way of order dated 10 January, 2014, the subsequent order passed on 19 September, 2014 has to be held as infructuous. As such the appeal filed against the same being Service Tax Appeal No.70363 of 2018 is dismissed on the said ground itself as infructuous. Classification of goods - The said transaction appeared to be ‘Renting of Immovable Property’ to Revenue, therefore, service tax demand of around ₹ 1.31 crores was raised through show cause notice dated 18 October, 2013 by invoking extended period of limitation - HELD THAT:- The appellant is a Municipal Corporation which a local self-government and there are large number of decisions of Tribunal which have held that allegation of intention to evade payment of tax cannot be leveled against a Government Organization. Since the appellant is a local self-government, the allegation of intention to evade payment of tax is not sustainable against the appellant. Therefore extended period of limitation was not available to the Revenue in the present case - since the entire demand is beyond the normal period of limitation the same is not sustainable. Appeal allowed - decided in favor of appellant.
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