TMI Blog2018 (1) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... ies under Section 76,77 and 78 of the Act. This Tribunal in appellant own case M/s. Chhattisgarh State Co-Operative Marketing Federation Ltd. Versus Commissioner of Central Excise [2016 (11) TMI 788 - CESTAT NEW DELHI], has extended the benefit of Section 80 of the Act on the ground that the appellant being a statutory Government body, no malafide can be attributed to evade payment of Service Tax. Thus, non-payment of tax within the prescribed time frame was due to the bonaife belief that the same was not payable by the cooperative society. Appeal allowed - decided in favor of appellant. - ST/51814/2014-[DB] - ST/A/58397/2017-CU[DB] - Dated:- 13-12-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus, the benefit of Section 80 of the Act should be extended to the appellant for non-imposition of penalties. The appellant contest the imposition of penalty against it. To support such stand, the Ld. Consultant has referred to the Notification No. 04/2010 dated 27.02.2010, wherein exemption has been provided for transportation of paddy/rice, being covered in food grains. He further submits that the Government orders, fixing MSP, does not specifically mentioned about payment of Service Tax on transportation. Thus, he submits that the appellant has entertained the bonafide belief that it is not required to pay Service Tax on GTA service under reverse charge mechanism. To support the stand that benefit of Section 80 is extendable to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not payable by the cooperative society. The relevant paragraphs in the said decision are extracted herein below:- 8. After considering the submissions made by both the sides, I find that the challenge in the present appeal is only to penalty. The circular No.89/7/2006-ST date 18.12.2006, has observed that the activities performed by Sovereign/Public Authorities under the provisions of law are in the nature of Statutory Obligations and are being undertaken as mandatory and statutory functions. They are not in the nature of services to any particular individual for any considerations and as such, they do not constitute taxable service and no service tax would be leviable on the same. Admittedly, the authority is a Government Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
