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2017 (2) TMI 948 - CESTAT ALLAHABADCondonation of delay - renting of immovable property - appellant is a statutory body under the UP Krishi Utpadan Mandi Adhiniyam, 1964 - when the authority performs a service, which is not in the nature of actually statutory and the same is undertaken for a consideration not in the nature of statutory free or levy, then in such cases whether the service tax would be leviable, if the activity undertaken falls within the ambit of a taxable service? - Held that:- The issue herein is squarely covered by the precedent order of this Tribunal being Final Order No.70969/2016 dated 02/06/2016 wherein in the case of another similarly situated appellant, also a statutory body under the same Act, this Tribunal was pleased to condone the delay in filing the appeal and allowed the appeal. Extended period of limitation - levy of penalty - Held that: - the issue herein is squarely covered by the precedent order of this Tribunal, wherein in the case of another similarly situated appellant M/s Krishi Utpadan Mandi Samiti Versus Commissioner of Central Excise & S. Tax, Kanpur [2016 (12) TMI 793 - CESTAT ALLAHABAD], which is also a statutory body under the same Act, this Tribunal was pleased to condone the delay in filing the appeal and allowed the appeal in part holding that there is no contumacious conduct under the facts and circumstances hence the extended period of limitation is not invocable and further was pleased to delete all the penalties - There is no contumacious conduct and/or suppression of facts on the part of the appellant, which is a statutory body - appeal allowed by way of remand.
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