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Municipal Corporation, Aurangabad Versus Commissioner of Central Excise, Aurangabad

2017 (5) TMI 959 - CESTAT MUMBAI

Extended period of limitation - penalties - Held that: - the services rendered by the appellant under various categories may liable to be taxed as undisputedly, appellant had received consideration for rendering these services - demand for normal period valid - however, Aurangabad Municipal Corporation being a statutory body, allegation of suppression of facts with intention to evade tax are not sustainable in law - the extended period cannot be invoked against the appellant for demanding servic .....

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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. Ravindran This appeal is directed against order-in-original 18/ST/Commr./2012 dated 17.10.2012. 2. Heard both sides and perused the records. 3. It trans .....

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of Sale of Advertising Space or Time Service, 01.06.2007 to March 2011 in respect of Renting of immovable property services and 16.05.2008 to March 2011 in respect of Supply of Tangible Goods for Use. Show-cause notice dated 22.10.2011 was issued for demand of service tax along with interest and also proposing to imposing penalty; the notice also invoked the extended period on the ground that there was a suppression of facts with intent to evade service tax liability. Appellant contested the sho .....

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ed 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 investig .....

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ration of the submissions made by both sides, we find that the services rendered by appellant under the category of mandap keeper service, health club & fitness service, sale of advertising space or time service, renting of immovable property service and supply of tangible goods for use are covered under Finance Act, 1994 as taxable categories. It is seen that appellant is not disputing the fact that they have received consideration by rendering these services to their clients. The only issu .....

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he period as indicated herein above. We find that the show-cause notice 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 .....

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