9911796707
TMI Blog2016 (12) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... duty benefit for calculation of Service Tax and accordingly, we allow this ground. Under the facts and circumstances, we also hold that there is no contumacious conduct or suppression of facts or deliberate default in compliance with the provisions of the Service Tax Act and Rules on the part of the appellant and accordingly, we set aside the penalty under section 76, 77 and 78 of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 dated 07.03.2013 passed by Commr.(Appeals) Central Excise Service Tax, Kanpur. 2. The appeal have been filed beyond 323 days from the limitation period. The learned counsel for the appellant urges that the appellant is a statutory body under the U.P. Krishi Utpadan Mandi Adhiniyam, 1964. Under the circumstances, due to the official procedure in the appellant's office natural delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t they do not want to press ground numbers (ii) to (vii) as contained in the prayer portion of the appeal. These grounds are on the merits, challenging the taxability of rent received in the hands of the appellant and also the invocation of extended period of limitation. The next ground urged is that, it is an admitted fact that the appellant have not charged Service Tax from the receivers of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der passed by the Commissioner. 7. Having considered the rival contentions, we are satisfied that it is a fit case for allowing the cum-duty benefit for calculation of Service Tax and accordingly, we allow this ground. Under the facts and circumstances, we also hold that there is no contumacious conduct or suppression of facts or deliberate default in compliance with the provisions of the Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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