2019 (6) TMI 200

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..... he issue involved in the present case is that whether the service tax paid under the head of "Renting of immovable property" can be considered as payment of service tax under "Port Service" on the same service and whether the penalty imposed by the lower authority is legal and correct in the facts and circumstances of the case. 2. Sh. N.V. Suchak Ld. CA appearing on behalf of the appellant submit .....

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..... s Government of India undertaking, therefore, there is no intension to evade the payment of service tax. 3. Sh. A. Mishra Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of records, we find that w.e.f 2012 onwards, the negative list of service was intro .....

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..... re service tax along with interest. This is also fact that the appellant is Government of India enterprise, therefore, malafide intention to evade the payment of duty cannot be charged against the appellant. 5. Therefore, in our view, penalty was wrongly imposed by the adjudicating authority. As per our above discussion, the impugned order is modified to the above extent. The appeal is allowed in .....

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