TMI Blog2019 (9) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... as such the SCN invoking the extended of limitation is not maintainable - the demand of interest under section 75 of Finance Act, 1994 and also the penalty set aside. Appeal allowed - decided in favor of appellant. - Appeal No.ST/88417/2018 - A/85875/2019 - Dated:- 10-5-2019 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Manoj Chauhan, Chartered Accountant for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for clarification to the Range Supdtt., Division-V, Mumbai, which is acknowledged dated 02.04.2012 by the Office of the Assistant Commissioner of Service Tax, Division-V, Mumbai. As the Appellant did not receive any clarification in the matter, they were under the impression that they are not liable to pay Service Tax on reverse charge basis. Appellant was paying Service Tax on their sales/turnove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and penalty. Appellant has also contended that the situation being revenue neutral, they are not liable to any interest and penalty. The show cause notice proposed to demand the same amount of ₹ 12,97,748/- with proposal to appropriate the amount already deposited along with interest. Further penalty was proposed under Sections 76, 77 and 78 of the Finance Act, 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant, that they had sought clarification from the Department about the taxability of the Master Franchise Fee way back in the year 2012. The Department was thus informed about the payment of Master Franchise Fee by the Appellant. In such circumstance, suppression of facts can t be alleged. Further, the bonafide belief of the Appellant is also evident. Therefore, I am not inclined to uphold t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8. Having considered the rival contentions, I find that no case of mis-conduct is made out against the Appellant and as such the show cause notice invoking the extended of limitation is not maintainable. In view of the above, I set aside the demand of interest under section 75 of Finance Act, 1994 and also the penalty. The amount of tax deposited is not interfered with. The appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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