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TMI Blog2013 (12) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... has entered into an agreement with the Airport Authority for providing the cars/scooter parking facilities in various areas in the Airport. After examining the various provisions of the agreement between AAI and the assessee and also the various taxable provisions of the Finance Act the Commissioner has concluded that services related to managing the parking facilities at Airports to the passengers as well as to the visitors is fully covered under the taxable Airport Service as defined under Section 65 (105)(zzm) and accordingly he held that demand of Rs. 1,93,55,142/- is payable by the assessee. We find that appellant has not challenged the levy of service tax on the parking facilities and they have challenged the order on the ground of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 78 of the Finance Act is imposable on the assessee - Decided against assessee. - ST/508/2008, ST/510/2008 - Final ORDER NO. 57480-57481/2013 - Dated:- 21-8-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant : Shri Tarun Chawla, Adv For the Respondent : Shri Govind Dixit, DR JUDGEMENT Per Sahab Singh : These are two appeals one filed by M/s Mahesh Sunny Enterprises Pvt. Ltd. (hereinafter referred to as appellant/assessee) and second filed by Revenue against the same Order-in-Original No. 40/VKG/2008 dated 29.04.2008 passed by the Commissioner Service Tax, Delhi. 2. Brief facts of the case are that appellant/assessee was engaged in the management of cars/scooter parking facilities at Indir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest on them and Revenue has challenged impugned order for non-imposition of penalties by the Commissioner under Section 76, 77 and 78 of the Finance Act. 2. Ld. Advocate appearing for the assessee submits that appellant has filed Writ-Petition in Delhi High Court challenging the present Show Cause Notice. However, Hon ble Delhi High Court vide interim order dated 07.04.2008 directed the adjudicating authority to pass the orders on the Show Cause Notice and their writ-petition is still pending in the Delhi High Court. He submits that they are not contesting levy of Service tax on merits, and their contention is that demand is time barred as Show Cause Notice has been issued on 24.12.2007, demanding the service tax for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of suppression of fact which resulted into non levy of service tax. Although extended period has been invoked by the Commissioner and tax demand for the extended period has been confirmed, however Commissioner has not imposed any penalty on the appellant and has granted waiver from penalty under Section 80 of the Act holding that the reasonable cause for not paying the tax has been shown by the appellant/assessee. He submits that the reasonable cause which is beyond the control of the assessee is permitted when the assessee is not able to pay tax under normal circumstances. A finding of suppression of the fact on one hand and invoking Section 80 for waiver of penalty on the basis of same fact and circumstances cannot go together. He furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvocation of extended period of limitation under section 73(1) of the Finance Act, on the ground that the appellants/assessee was in communication with the Airport Authority seeking clarification whether service tax is required to be collected by them from customers and it is also the contention of the assessee that since the penalty has not been imposed on assessee there is no case of invocation of extended period of limitation. We find that the Commissioner has observed that assessee had never disclosed the material fact of providing such taxable services and was charging consideration from the service recipients throughout the period 10.09.2004 and 31.03.2006. Assessee had not paid the service tax to the Government account at the prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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