TMI Blog2016 (11) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... Admittedly, the authority is a Government State Body assisting the farmers in procuring their produce under minimum retail price and assisting the farmers for sale of their produce. The clarification issued by Board to the above fact is a sufficient reason for the appellant, who were performing their statutory duties, to entertain the bonafide belief that they were not liable to Service Tax. Otherwise also, I find that in the absence of any evidence to reflect upon any positive suppression or mis-statement with an intent to evade payment of duty longer period of limitation would not be available to the Revenue. Penalty set aside - Service Tax as also the interest stand confirmed against the assessee as not being challenged - appeal dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said show cause notice culminated into an order passed by the original adjudicating authority, confirming the demand along with confirmation of interest and imposition of penalty under section 78 of the Finance Act. Penalty was also imposed under section 76 and 77 of the Act. 4. On appeal, the said order of the original adjudicating authority was upheld by Commissioner (Appeals) except to the extent that penalty imposed under section 76 was set aside. 5. Hence, the present appeal. 6. Learned advocate, Ms. Shreya Dahiya appearing for the appellant submits that they are not contesting the service tax liability and interest and the same stand paid by them. The contest in the present appeal is only to penalty imposed upon the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, who were performing their statutory duties, to entertain the bonafide belief that they were not liable to Service Tax. Otherwise also, I find that in the absence of any evidence to reflect upon any positive suppression or mis-statement with an intent to evade payment of duty longer period of limitation would not be available to the Revenue. 9. Tribunal in the case of Surat Municipal Corpn. Vs. CCE, Surat [2006 (4) STR 44 (Tri-Del)] has observed that the Society being a statutory Govt. body, there cannot be any malafide intention to evade payment of Service Tax. The same appears to be a cause of omission on the part of the appellant, thus justifying invokation of provisions of Section 80. Inasmuch as the appellant was under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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