TMI Blog2014 (11) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount which is clearly not the case here. Further, though the Commissioner (appeals’) orders do not constitute precedence nor are they binding on CESTAT, the fact that some Commissioner (Appeals) have actually held such bus adda fee as not liable to service tax clearly supports the contention of the appellants that they were under the bona fide belief that the bus adda fee was not liable to service tax. Prima facie the appellants have been able to make out a fairly reasonable case with regard to the non-invocability of the extended period. In view of that and having regard to the fact that (i) the bus adda fee accounts for approximately 2/3rd of the impugned demand and (ii) the appellants had not contested the demand relating to sale o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the same was not liable to service tax. They referred to the CBEC Circular No. 89/7.2006 dated 18.12.2006 which inter-alia states that: The issue has been examined. The board is of the view that the activities performed by the sovereign/public authorities under the provision of law are in the nature of statutory obligations which are to be fulfilled in accordance with law. The fee collected by them for performing such activities in the nature of compulsory levy as per the provisions of the relevant stature, and it is deposited into the Government treasury. Such activity is purely in public interest and it is undertaken as mandatory and statutory function. These are not in the nature of service to any particular individual for any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public interest and charging fee for the same as per their statutory powers may not be liable to service tax although a careful reading of the said circular would reveal that it was referring to only such fees which are deposited in the Government account which is clearly not the case here. Further, though the Commissioner (appeals ) orders do not constitute precedence nor are they binding on CESTAT, the fact that some Commissioner (Appeals) have actually held such bus adda fee as not liable to service tax clearly supports the contention of the appellants that they were under the bona fide belief that the bus adda fee was not liable to service tax. 6. Thus, we find that prima facie the appellants have been able to make out a fairly reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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