TMI Blog2018 (5) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... they were not liable to pay tax as their activity was closely associated with religious functions as well - extended period cannot be applied to the present demand. Since the entire period of the demand is beyond the period of limitation, the SCN is therefore, liable to be set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/124/2009 - A/10658/2018 - Dated:- 6-4-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The assessee went in appeal. In the appeal proceedings, the order of the Adjudicating Authority for demand of service tax and interest was confirmed, but the penalty of ₹ 5.00 lakhs was set aside under Section 80 of the Finance Act, 1994. Aggrieved from the order of Commissioner (Appeals), the appellant filed this appeal. 2. Ld. Advocate for the appellant submits that they are not conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us activities. He also invited attention to the findings of the Ld. Commissioner (Appeals) that there was a bonafide mistake in the interpretation of the Board Circular. He relied upon the judgement of Hon'ble Gujarat High Court in the case of Surat Municipal Corporation vs. Commissioner of Central Excise Customs - 2017 (50) STR 265 (Guj.). 3. Ld. AR for the Revenue reiterating the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant regarding the applicability of the Board's Circular/Notification as to whether service in the instant case falls under religious nature or otherwise. There appears no malafide intention of the appellants to evade the payment of service tax. Admittedly, the question involved is very much a matter of interpretation of Board Circular and the appellants were under bonafide im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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