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TMI Blog2018 (5) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... order to evade the tax. It is a case of omission on the part of the appellant as they were under bona fide belief that they are not liable to pay service tax being a statutory Government body - penalty set aside by invoking section 80. Appeal allowed. - ST/ 22311/2014-SM - Final Order No. 20402/2018 - Dated:- 12-3-2018 - Shri S.S Garg, Judicial Member Shri G. Subramanian, Advocate - For the Appellant Shri N. Jagadish, Superintendent(AR) - For the Respondent ORDER Per : S.S. Garg The present appeal is directed against the impugned order dt. 02/06/2014 whereby the Commissioner(Appeals) has set aside the penalty under Section 76 but upheld the penalty under Section 78 along with penalty under Section 77. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not known to them and further they were under a bona fide belief that Government department need not have to pay tax to another Government department. He further submitted that they have not suppressed any material facts and all the data regarding receipt of payment of service tax was furnished by the appellant which actually form the basis of the show-cause notice and therefore there cannot be any suppression on the part of the appellant. He also submitted that being a Government body, there cannot be any mala fides to evade payment of service tax and suppression of facts by a Government body is not possible as Government bodies has nothing to gain from evasion. He further submitted that the Revenue has not been able to bring on record a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat appellants have suppressed the material facts from the Department in order to evade the tax. Further I find that the appellant provided all the data to the Department regarding the receipt of payments on the basis of which the show-cause notice was issued. Further I find that in the case of Surat Municipal Corporation (supra), it has been held that appellant being statutory Government body, there cannot be any mala fide intention to evade the payment of service tax. It is a case of omission on the part of the appellant as they were under bona fide belief that they are not liable to pay service tax being a statutory Government body. Therefore in my considered opinion, appellants are entitled to the benefit under Section 80 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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