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TMI Blog2022 (12) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing on behalf of the appellant at the outset submits that in the appellant's own case, this Tribunal has held that demand for extended period is not maintainable therefore, on the same line, demand in the present case raised by invoking extended period is not sustainable. He placed reliance on the following decisions:- (a) Gujarat Engineering Research Institute vs. CCE & ST, Ahmedabad - Order No. A/10270-10271/2019 (b) Dy. Commissioner of Police, Jodhpur vs. CCE - 2017 (48) STR 275 (Tri. Del.) (c) Commissioner vs. Marked Refined Oil & Allied Industries - 2009 (243) ELT A91 (P&H) (d) CCE vs. Bharat Yatra Nigam Limited - 2014 (36) STR 554 (Tri. Del) (e) CCE vs. Haryana State Seed Certification Agency - 2016 (45) STR 148 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s involved and therefore, there cannot be an intention to evade payment of service tax. In respect of service provided other than the Government agencies, the appellant were admittedly paying the service tax. Therefore, there was a bonafide belief that being a Government organization and providing service to the government departments of the same Government of Gujarat, does not attract service tax. The Hon'ble High Court of Punjab & Haryana in the case of Markfed Refined Oil & Allied Industries (supra) has passed the following order:- "The revenue has filed the instant appeal under Section 35G of the Central Excise Act, 1944 challenging order dated 28-3-2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by invoking Section 80." In the case of Haryana State Seed Certification Agency (supra), this Tribunal has held as under :- "7. We also observed that the show cause notice have been issued by the invoking extended period of limitation, the demand of extended period of limitation is not sustainable as there was no mala fide intention of the respondents not to pay service tax in the light of the clarification issue by the Commissioner of Service Tax, Ahmedabad on 27-9-2006, wherein it has been clarified as under : Para (2) : Office of the Commissioner of service tax, Ahmadabad clarified in that letter under reference that the certification agency has been carrying out the testing the certification of seeds in discharge of the obligati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority." The above decision was upheld by the Hon'ble High Court of Rajasthan reported at - 2018 (15) GSTL 661 (Raj). 5. In view of the above judgments, it can be seen that the Hon'ble High Courts and the Tribunal had taken a consistent view that in case of non-payment of duty/ tax, malafide intention cannot be alleged in the case of Government Agency. Therefore, ratio of the above judgment is squarely applicable in the case of present appeals. Accordingly, we set-aside the impugned orders and allow the appeals on limitation only without going into the merits of the case." 5. From the above decision of this Tribunal it can be observed that issue and facts of the above case and the case in hand are identical t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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