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TMI Blog2015 (8) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... . For the Petitioner : Shri S.S. Gupta, C.A. For the Respondent : Shri A.B. Kulgod, Asst. Commissioner (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal MI/AV/375/2010 dated 29.11.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the demand of service tax liability under the category of Business Auxiliary Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest and also imposed penalties. On appeal filed by the appellant, the first appellate authority confirmed the service tax liability along with interest but set aside the penalties imposed on the ground that the appellant has paid the service tax liability and there is no malafide intention as the services were rendered when the services had just been introduced of service tax liability on the Bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anchi Club Ltd. - 2012 (26) STR 401 (Jhar.) will also support his case. 5. Learned DR on the other hand would submit that the appellant had never raised the question of limitation before the lower authorities instead before the first appellate authority the appellant sought closure of the entire issue relying upon the provisions of Section 73(3) of the Finance Act, 1994. 6. After considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Gujarat in the case of Karnavati Club Ltd (supra) and by the Hon'ble High Court of Jharkand in the case of Ranchi Club Ltd. (supra). To that extent we hold that the appeal needs to be allowed and the impugned order needs to be set aside and we do so. Consequently the liability of interest and penalty also needs to be set aside; as the appellant is an association of Housing Industry and conduc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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