2019 (6) TMI 202

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..... swara Rao, Adv for the Appellant. Mr Mallikarjuna Reddy A.R. for the Respondent. ORDER Per: M.V. Ravindran. This appeal is directed against order-in-appeal No. 18/07(T) ST dated 12/09/2007. 2. Heard both sides and perused the records. On perusal of records, it transpires that the issue is regarding liability to pay service tax during the period 2000-2001, 2004-05 under Mandap Keeper Services .....

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..... ing and maintenance charges. The 1st Appellate Authority also concurred with the view. 3. Learned counsel submits that the entire demand is hit by limitation as they had filed ST-3 returns regularly. He also submits that the appellant is a philanthropic association and there is no profit motive and the concept of voluntary organisation/association has been accepted by the 1st Appellate Authority .....

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..... sed under Section 78, we find that the Commissioner (Appeals) in the impugned order has explicitly recorded that appellant are of high social status and render philanthropic services without profit motive. He also records that they have not collected the service tax on disputed charges and could have entertained a bonafide belief that no tax is payable. Coming to such a conclusion he set aside the .....

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