TMI Blog2018 (7) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... covered during the period 2012-13. However, an affidavit stands filed by the authorized signatory of Airport Authority of India to the effect that no such service charges have been recovered - matter remanded to the adjudicating authority for a de-novo decision on the subject. Appeal allowed by way of remand. - Appeal No. ST/52875 & 52521/2015 - Final Order No. 52455-52456/2018 - Dated:- 6-7-2018 - Hon ble Mr. V. Padmanabhan, Member (Technical) And Hon ble Ms. Rachna Gupta, Member (Judicial) Shri Anil Kumar Kathuria, Advocate for the Appellant Shri Amresh Jain, D.R. for the Respondent ORDER Per V. Padmanabhan The Order in Original No. 11-12/2015 dated 27.02.2015 is under challenge. The assessee as well as Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-13. This Show Cause Notice was issued on the same grounds as the Show Cause Notice dated 22.04.2014, but for the period of one year subsequent to the period covered under special audit. In the impugned order Service Tax liability amounting to ₹ 1,37,40,601/- was upheld along with interest and also penalties under various Sections of the Act. This levy of Service Tax has been challenged by the assessee. 4. With the above background, we heard Shri A.K. Kathuria, learned Advocate for the assessee as well as Shri Amresh Jain, learned D.R. representing Revenue. 5. At the outset, we consider the appeal filed by the Revenue for a decision. The learned D.R. submitted that since the adjudicating authority has upheld the demand by invok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment of India and no personal interest of any individual is involved in non-payment of tax or non-compliance of legal requirement deliberately. It is viewed that being a government undertaking, there is absence of personal gain for an individual and it cannot be held that there was a suppression or willful misstatement or contravention of the provisions of law with the guilty intentions. 18.4 Since M/s. AAI have discharged their liability of the service tax alongwith the interest before the issuance of Show Cause Notice, I hold that all the proceedings under any of the provision of the act shall come to an end and no penalty under any of the section can be imposed on them as per the undertakingal Circular No. 137/167/2006-CX-4 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and stopped collection of service charges for the subsequent period. He argued that the demand has been raised without any documentary basis, but has been estimated under Section 72 of the Act by Best Judgment . He submitted that they have already submitted copies of the bill raised for some of the concessionaires to support the argument with no service charges were levied by the assessee. He also submitted in affidavit executed by the General Manager (Finance) of Airport Authority of India, New Delhi to the effect that no service charge on electricity has been recovered after the special audit period. Accordingly, he submitted that the demand merits to be set aside. 9. The learned D.R. opposed the contention of the assessee. He submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e charge has been recovered during the period 2012-13. However, an affidavit stands filed by the authorized signatory of Airport Authority of India to the effect that no such service charges have been recovered. In view of the above, we set aside the portion of the impugned order relating to the Show Cause Notice dated 23.05.2014 and remanded the matter to the adjudicating authority for a de-novo decision on the subject. He is directed to consider the claim of the assessee that no such service charges have been recovered, if supported by documentary evidence. 12. In view of the above, the appeal filed by the Revenue is rejected and the appeal filed by the assessee is allowed by way of remand. [ Pronounced in open court on 06.07.2018 ] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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