2016 (4) TMI 985

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ER Per M V Ravindran This appeal is directed against Order-in-Appeal No. P-III/RS/07/2012 dated 23/01/2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether during the period 01-10-2010 to 31-03-2011, the appellant is required to discharge the service tax liability on the amounts collected as rent by providing on lease various commercial and bus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... liability should be calculated on the amounts received by the appellant as cum-tax amount. 5. As regards the penalties, we find that the appellant being municipal council could not have had any intention to evade service tax liability. Accordingly, by invoking the provisions of section 80 of the Finance Act, 1994, set aside the penalties imposed. 6. The appeal stands disposed of as indicated her .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X