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TMI Blog2013 (12) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee was engaged in the management of cars/scooter parking facilities at Indira Gandhi International Airport, New Delhi. The activities of the assessee according to the Department, were taxable service with effect from 10.09.2004. Accordingly the investigation were taken up by the Department and during the investigation it was revealed that appellant has entered into a Licence Agreement dated 07.11.2003 with Airports Authority of India (AAI) for management of computerized car parking facilities at various locations of International Cargo Complex, IGI Airport, New Delhi and other agreement dated 01.06.2004 was made between the appellant/assessee and Airport Authority of India for management of car parking facilities at Jaipur. According t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notice has been issued on 24.12.2007, demanding the service tax for the period 10.09.2004 to 31.03.2006. He submits that adjudicating authority has also observed that appellant/assessee was in communication with Airport authority of India seeking permission to collect service tax. He submits after a long correspondence with Airport Authority of India, the Authority intimated the appellant to collect the service tax vide their letter dated 01.03.2006. He further submits that the appellant was not authorised to collect the service tax prior to this intimation dated 01.03.2006. He further submits that the appellant was working on behalf of Airport Authority of India and as such was not a service provider. He therefore submits that in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty on the basis of same fact and circumstances cannot go together. He further submits that the order passed by the Commissioner is bad in law in as much as penalty has not been imposed by the Commissioner on the assessee. 4. After hearing both the sides, we find that assessee is engaged in providing the taxable Airport Service with effect from 10.09.2004 to 31.03.2006 and has received the consideration for services on which the service tax has been demanded by the Department. We find that Airport Services has been brought into service tax net with effect from 10.09.2004 and under Section 65(105)(zzm) of the Act the taxable services means: 'any service provided to any person by Airports Authority or any person authorized by it in an air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee had not paid the service tax to the Government account at the prescribed time during the disputed period. These actions on part of assessee amount to suppression of material fact from the Department and assessee had contravened the provisions of the Finance Act, with intention to evade the payment of service tax and therefore the extended period limitation has rightly been invoked by the Commissioner in the present case. We therefore do not find any substance in contention of the assessee and reject the appeal filed by the appellant/assessee. 5. Revenue has contended in their appeal that penalty is imposable on the assessee and Commissioner has wrongly granted the benefit of Section 80 of the Finance Act in not imposing the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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