9911796707
TMI Blog2017 (8) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - Taking into consideration the concession made by the appellants that they are liable to pay service tax for the said services for the disputed period, we consider that the matter can be remanded to the adjudicating authority for the limited purpose of recalculation of net tax liability after giving the benefit of Cenvat credit that the appellant would have been eligible to avail during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... immovable property belonging to the appellants are leased/rented to various IT companies. The department was of the view that prior to 01.06.2007, the appellants are liable to pay service tax under the category of Maintenance or Repair Services and, therefore, show-cause notice was issued for the period 16.06.2005 to 31.03.2006 proposing to recover service tax to the tune of along with interest a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He, therefore, pleaded that the same may be reconciled and for this purpose the matter may be remanded to the adjudicating authority. Another contention put forward by the learned consultant is that during the relevant period the issue whether the activities undertaken by appellant would fall under the category of Maintenance or Repair Service was under highly contentious and, therefore, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter giving the benefit of, Cenvat credit that the appellant would have been eligible to avail during the impugned period. 5. On the matter of penalty, we find that the appellants are a State Government Undertaking primarily set up for promoting the housing and promoting IT and IT enabled services. This being so, nefarious intent of evading service tax cannot be expected of them. There is, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings. We accept this plea and order accordingly. 7. It is clarified that de novo adjudication proceedings is limited only to re-calculation of net tax liability during the disputed period after giving benefit of Cenvat credit that may be eligible. Penalty imposed under section 76 is set aside. 8. Appeal allowed in the above terms. (Dictated and pronounced in open court) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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