TMI Blog2017 (5) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... lty - Held that: - the appellant being statutory body, the intention to evade service tax cannot be upheld - invoking the provisions of Section 80 of the FA, 1994, the penalties imposed on the appellant is set aside. The service tax liability needs to be recomputed by the adjudicating authority that falls within the period of limitation and interest liability thereon also needs to be discharged by appellant - appeal allowed - decided in favor of assessee. - ST/85282/13, ST/CO/91038/13 - A/86736-86737/17/STB - Dated:- 7-4-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri Sumeet Thote, C.A., for appellant Shri M.P. Damle, Asst. Commr (AR), for respondent ORDER Per: M.V. Ravind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The main argument of the learned C.A. is that the appellant being a Municipal Corporation is a local authority, they have no intention to evade service tax. He relied upon decisions of the Hon ble High Court of Karnataka in the case of CCE v. Town Hall Committee, Mysore City Corporation - 2011 (24) STR 172 (Kar.) and this Tribunal s decision in the case of Gadkari Rangayatan v. CST - 2014 (36) STR 155 (Tri. - Mum). He also relied upon the show-cause notice dated 06.08.2009 which was issued to them for the period January 2006 to March 09 in respect of Franchise Services and submits that Revenue was having knowledge about their activities but during investigation of franchise services they did not take any objection to other ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice is dated 22.10.2011 invoking the extended period alleging that there was suppression of facts with intention to evade service tax liability. In our considered view Aurangabad Municipal Corporation being a statutory body, allegation of suppression of facts with intention to evade tax are not sustainable in law. This our view is fortified by recent judgement of this Tribunal in the case of Gadkari Rangayatan (supra) wherein in paragraph 4.3 the Tribunal has held as under:- 4.3 The next issue to be decided is whether the extended period of time invoked to confirm the duty demand can be sustained and whether the appellant can be charged with intention to evade payment of Service Tax? A similar issue was considered in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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