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THE SURAT MUNICIPAL CORPORATION Versus THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS

Mandap keeper services - Short-payment of service tax bonafide belief - extended period of limitation - Section 73(a) of the Finance Act Held that: - Tribunal has not rendered any findings so far as the appellant had not paid the service tax on the amounts disputed and he was under the bona fide impression that the halls were not fallen under the levy of service tax where certain kind of activities were to be held and therefore also it cannot be said that the appellant has deliberately evade .....

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y the appellant. - Appeal disposed off decided in favor of appellant. - TAX APPEAL NO. 1279 of 2006 - Dated:- 10-8-2016 - MR. KS JHAVERI AND MR. G.R.UDHWANI, JJ. FOR THE APPELLANT : MR PARESH M DAVE, ADVOCATE FOR THE OPPONENT : MS AVANI S MEHTA, ADVOCATE (PER : HONOURABLE MR.JUSTICE KS JHAVERI) By way of this appeal, the appellant - Surat Municipal Corporation has challenged the final order No.120/2006Cus passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in A .....

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ces for public function, Mandaps were supplied in the public hall and auditorium hall which are owned by the Corporation. It is the case of the appellant that since last three decades the appellant has been maintaining and looking after various halls and stadiums, details of which are given as under: Sr. No. Name of Mandap 1 Gandhi Smruti Bhavan 2 Indoor Stadium 3 Sardar Patel Smrtu Bhavan 4 Rang Upavan 5 Bhastan Community Hall 6 Dr. Ambedkar Hall, Udhna 2.1 It is the case of the appellant that .....

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and the amounts was paid as service tax by the appellant. 2.2 It is the case of the appellant that a showcause notice dated 14/10/2002 came to be issued by the Joint Commissioner of Central Excise and Customs, Surat1 whereby alleging that taxable service for the period from 01/07/1997 to 31/03/2002 had escaped assessment as regards payment because the amount of gross receipts shown in the balancesheet for the above mandaps was higher than the amount declared in the returns on which the appellan .....

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of delay under Section 78 with interest of service tax. 2.5 The appellantassessee thereafter filed an appeal before the Appellate Tribunal, New Delhi which came to be decided by final order dated 28/02/2006 confirming the demand of service tax but setting aside the penalty on the ground that the appellant being a statutory Government body and being under a bona fide belief that there was no liability to pay service tax, penalty was not justified which has given rise to this appeal. 3. While admi .....

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the appellant has drawn attention of this Court to Section 73 of the Finance Act which provides for service of a notice within six months, or five years, as the case may be. He has also drawn attention of this Court to Section 73(a) which covers cases where there was omission of failure on the part of the assessee to make a return for any quarter or to disclose wholly or truly all material facts necessary for amendment for any quarter. 4.1 He has further contended that for the time the informati .....

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cussion gave them to understand that there is no Service Tax liability on cultural and entertainment programmes as these programmes are for the purpose of public welfare. He has also taken us to the reply dated 21/02/2004 submitted by the appellant and contended that the different contentions were raised and thereafter the order came to be passed at AnnexureC. He has also contended that the reasons given by the authority in the impugned order establishes that it was fall under Section 73(a); whe .....

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ired to be noted that learned Counsel for the appellant does not press for question No.(b). Accordingly, we would not answer the question No.(b) and stands concluded as not pressed. 7. Now, so far as question No.(b) is concerned, having heard the learned Counsel for the parties and having gone through the impugned notice, reply and counterreply, the facts which are emerging from record are that the assessee filed its return, however under the bonafide belief they have not paid paid service tax f .....

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