9911796707
TMI Blog2017 (9) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... he period 2007-08 to 2011-12 was confirmed. Further the adjudicating authority has demanded interest as well as penalties falling under various sections of the Finance Act, 1994. The second appeal is against Order-in-Appeal No.58/Slg/2011 dated 25.10.2011 passed by the Commissioner(Appeal-IV), Central Excise, Kolkata in which penalty was imposed on the appellants for failure to take registration and pay Service Tax. 2. Briefly stated the facts of the case are that the appellant is a department under the Govt. of Sikkim. They provided vehicles as per the transport intent and order for vehicles issued by Army and General Reserved Engineering Force (GREF). The appellants did not issue any consignment note in relation to transport of goods by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against them were to be upheld, they will be entitled to the benefit of 75% abatement on the taxable value in terms of Notification No.35/2004 and for the benefit of Notification 1/2006-ST in respect of Rent a Cab Services . 5. The ld.AR reiterated the findings of the Commissioner in the impugned order. 6. The adjudicating authority has held that the activity of making available vehicles to Army and GREF will fall within the Goods Transport Agency Service . 7. After perusal of record we find that the appellant is a State Government department of the Government of Sikkim (Home Department). The circumstances in which the appellant was required to make vehicles available to Army and GREF has been explained by the appellant as follows:- "S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es should be treated as activity purely in public interest and will not be taxable." 8. The appellants have claimed that the activity performed by them will fall within the above Circular issued by the CBEC and hence they were not required to pay any Service Tax. We have perused the above Circular. The CBEC has clarified vide above Circular that activities performed by Government and its wings which are in public interest and is undertaken as mandatory and statutory function are not to be charged to Service Tax even if some amount is charged by way of for the provision of such activity. 9. After considering the circumstances in which the appellant has made available vehicles for army and GREF in the state, we are of the view that such ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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