TMI Blog2015 (7) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... e, therefore, relying on the decision of Bombay High Court in the case of Saswad Mali Sugar Factory Ltd.(2013 (11) TMI 1009 - BOMBAY HIGH COURT ), I hold that the extended period of limitation is not invokable. Therefore, demands confirmed by invoking the extended period are set aside - Decided partly in favour of assessee. - Service Tax Appeal No. 55827 of 2014-ST(SM) - - - Dated:- 20-1-2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed the demand and also imposed various penalties under section 76, 77 and 78 of the Act. The said order was challenged by the appellant before Commissioner (Appeals) who dropped the penalty under Rule 76, 77 of the Act holding that there was no mens rea involved in the present case but confirmed the Service tax liability. Aggrieved by the said order, appellant is before me. 3. Learned Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has taken a plea that they were not aware of the said levy is applicable on them but under the bonafide belief that they were not required to pay tax on leasing of shops and hiring of shops. But as shops have been leased out, so they were required to pay the service tax and they cannot take the benefit of their ignorance, therefore extended period of limitation is invokable. She further submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 78 of the Finance Act and hold that the appellant is not liable to mandatory penalty under the provisions of Section 78 of the Finance Act. Since the penalty under Section 78 is not imposable therefore penalty under section 76 also shall not be imposed upon them. However, since they have contravened the provisions of Section 69 of the Act ibid, as they have not registered themselves wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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