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2019 (11) TMI 790 - AT - Service TaxImposition of penalty u/s 78 of FA - valuation - inclusion of ‘conservation charges’ recovered from the employees, in respect of residential accommodation provided to them, for which the appellant company recovered licence fee - HELD THAT:- There is no case of having collected the service tax and not paid. Further, it is evident that appellant is a Public Sector Undertaking and maintained the proper record of their transactions. Further, the levy of service tax on lease rent from education institution was wholly exempt. It was only by a subsequent modification of the mega exemption notification (w.e.f. 11.07.2014) the service tax became chargeable on the said lease rent. On this score also it is evident that there is no malafide on the part of the appellant, as such changes were brought about in the middle of the financial year, could have escaped the notice of the appellant. The ‘conservancy charges’ are in the nature of recovery for municipal services provided by the town administration department of the appellant, for maintaining the industrial township. In this view of the matter also it prima facie appears that no case of imposing penalty is made out under Section 78 - appeal allowed - decided in favor of appellant.
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