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TMI Blog2018 (2) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... red opinion that tax liability should be calculated after extending exemption limits available to small service providers and allowing cum tax benefit on the liabilities so arrived at - For the limited purpose of recalculating tax liability, the matter remanded back to the original authority. Penalty - Held that: - penalties imposed u/s 76 & 78 of the FA are an overkill and will require to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 along with interest liability and imposition of penalties under various provisions. After due process of adjudication, original authority vide order dt. 26.03.2008 confirmed the proposed demand along with interest and also imposed penalties under Sections 76, 77 78 of the Finance Act, 1994. In appeal, Commissioner (Appeals) vide impugned order dt. 08.09.2009 upheld the order of original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty is applicable on them under the head cleaning activity services'. However, the ld. Advocate contends that they were not aware of the tax liability for the said services which was introduced only 16.06.2005, for which reason the extended period of limitation should not be invoked. He also submits that adjudicating authority has not extended the benefit of exemption limit applicable to them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard both sides and have gone through the facts. We are unable to find much merit in the prayer of Ld. Advocate concerning invocation of extended period. It is not the case that they had approached the department at any time on their doubt whether the activities come under the ambit of service tax liability. We therefore hold that the invocation of extended period in this case is legally correct a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant to present their case, including submission of additional documents, if any. 5. Coming to the matter of penalty, we find that the Tribunal decision in the case of Rajasthan Ex-servicemen Ltd. relied supra by the ld. Advocate is very much on the point. The Tribunal in that case has relied upon a number of other Tribunal decisions on the same issue. Accordingly, we find that penaltie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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