9911796707
TMI Blog2017 (2) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... s time-barred, as it is filed about eight days beyond the statutory period of 60 days +30 days allowed to be condoned by the learned Commissioner (Appeals). 2. As per SCN dated 16th, October 2012 revenue found that the appellant is providing taxable services under the category of Renting of Immovable Property to various customers/clients and have evaded payment of service tax as they have not paid the tax on the same for the period 01/06/2007 to March 2012. It further appeared that appellant have not taken registration, nor filed the returns during the extended period of five years. During the course of enquiry appellant provided the details of rent received from various types of property being Buildings, shops, Canteen, Bank, Post Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (v) vacant land given on lease or license for construction of building or temporary structure at a later stage to be used for furtherance of business or commence, but does not include vacant land solely used for agriculture, aquaculture, faming, forestry, animal husbandry, mining purposes; land used for educational sports circus, entertainment parking etc and building used solely for residential proposes and buildings used for the purposes of accommodation, including hostels, boarding houses, holiday accommodation, tents, camping facilities etc. Accordingly, demand was raised for the extended period amounting to Rs. 13,02,072/- towards tax Education-Cess and further penalty was proposed under Section 76, 77 and 78 of the Act. 3. The S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as mandatory and statutory function. These are not in the nature of service to any particular individual for any consideration. Therefore, such an activity performed by a sovereign/public authority under the provisions of law does not constitute provision of taxable service to a person and therefore no service tax is leviable on such activities. It is further observed- however, if such authority performs a service, which is not in the nature of actually statutory and the same is undertaken for a consideration not in the nature of statutory free or levy, then in such cases service tax would be leviable, if the activity undertaken falls within the ambit of a taxable service. The Additional Commissioner confirmed the proposed demand with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that there is no contumacious conduct under the facts and circumstances hence the extended period of limitation is not invocable and further was pleased to delete all the penalties. The matter was remanded to the adjudicating authority for recalculation of the demand for the normal period giving benefit of calculation of duty on cum duty basis. 7. Accordingly, in the interest of Justice, we allow this appeal also in part holding that extended period of limitation is not invocable. There is no contumacious conduct and/or suppression of facts on the part of the appellant, which is a statutory body. Further, on enquiry being made by revenue they gave the data as per the records which have not been found to be untrue. We, further find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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