9911796707
TMI Blog2017 (2) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... her similarly situated appellant, also a statutory body under the same Act, this Tribunal was pleased to condone the delay in filing the appeal and allowed the appeal. Extended period of limitation - levy of penalty - Held that: - the issue herein is squarely covered by the precedent order of this Tribunal, wherein in the case of another similarly situated appellant M/s Krishi Utpadan Mandi Samiti Versus Commissioner of Central Excise & S. Tax, Kanpur [2016 (12) TMI 793 - CESTAT ALLAHABAD], which is also a statutory body under the same Act, this Tribunal was pleased to condone the delay in filing the appeal and allowed the appeal in part holding that there is no contumacious conduct under the facts and circumstances hence the extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious types of property being Buildings, shops, Canteen, Bank, Post Office etc. Based on those figures as more fully mentioned in para 2 (ii) of the SCN. It appeared to revenue that the appellant is liable to pay service tax under Section 65 (90a) of the Finance Act, 1994 which provides as under: renting of immovable property includes renting, letting, leasing, licensing or other similar arrangements of immovable property for use in the course or furtherance of business or commerce but does not include (i) renting of immovable property by a religious body or to a religious body, or (ii) renting of immovable property to an educational body, imparting skill or knowledge or lessons on any subject or field, other than a comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s tax Education-Cess and further penalty was proposed under Section 76, 77 and 78 of the Act. 3. The SCN was adjudicated on contest wherein the appellant had taken the plea that they are a statutory body under the State Act having its main objective to organize, control and guide various activities and welfare schemes of Mandi Samiti and to play important role in implementing various acts in an impressive manner and to get fair behavior and appropriate support prices for the crops to the farmers. Further, the U.P. Agriculture Produce Marketing Act, 1964 in its preamble provides- an Act to provide for the regulation of sale and purchase of agricultural produce and for the establishment, superintendence and control of markets in Uttar Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the ambit of a taxable service. The Additional Commissioner confirmed the proposed demand with interest and also imposed equal amount of penalty under Section 78 of the Act. 4. Being aggrieved the appellant had preferred appeal before learned Commissioner (Appeals) who found that the Order-in-Original was served to a clerk on 21st October, 2013 and the said clerk gave it to the secretary of the appellant body only on 29th October, 2013. Thereafter, the appeal was filed on 29/01/2014. According to the appellant the actual date of receipt is 29/10/2013 when the responsible person of the organization received the order as the person receiving the order on 21/10/2013 was not the authorized person of the organization to receive communi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by revenue they gave the data as per the records which have not been found to be untrue. We, further find that as per the Data given and relied upon by the revenue, service tax have been levied on rent receipts even from post office, which is not a commercial organisation. Accordingly, we set aside the impugned order and remand the matter to the Adjudicating authority to re-determine the amount of service tax payable for the normal period giving the benefit of cum duty basis. While calculating the duty payable the adjudicating authority will have regard to the Circular No. 89/7/2006 ST clarifying the tax liability of statutory organization, etc. All penalties imposed are hereby deleted. We also direct the appellant to appear before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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