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TMI Blog2018 (1) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... ommr.) AR for Respondent ORDER Per: Anil Choudhary The present appeal is arising out of Order-in-Appeal No. 02/ST/Appeal/KNP/2017 dated 04/01/2017 passed by Commissioner (Appeals), Customs, Central Excise & Service Tax, Kanpur. 2. The brief facts as per the show cause notice dated 24/04/2015 are that the appellant Virendra Swaroop Charitable Trust is engaged in providing service of 'Renting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08-09 to 2011-12, it was informed that no service tax is paid for the said period as constitutional validity of levy of service tax was pending in various courts, including the Apex Court. 3. Further from details furnished by the appellant, it appeared that they are liable to pay service tax from the period October, 2009 to March, 2010 up to 2013-14. Further it appears that Renting of Immovable P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 11,29,603/- and further appropriated Rs. 9,52,152/- as proposed in the SCN along with interest. Further penalty of Rs. 10,000/- was imposed under Section 77(1)(b) and another penalty of Rs. 10,000/- under Section 77(1)(c). Further penalty Rs. 11,29,603/- was imposed under Section 78 of the Act. Being aggrieved the appellant preferred appeal before learned Commissioner (appeals) who was plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be made. There being no element of suppression, fraud, contumacious conduct etc. Further the appellant have deposited the demand from April, 2010 onwards with interest and the same have been appropriated in the Order-in-Original. So far penalty is concerned the learned counsel states that there being no case of contumacious conduct etc. made out against the appellant, the penalties are also not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g down of the levy duty by the High Court under the said head. Accordingly, I hold, the extended period of limitation is not available to Revenue. Further, I hold that the penalties imposed are not sustainable and accordingly the penalties under Section 78 and 77 are set aside. Thus the appeal is allowed in part as indicated hereinabove. The appellant shall be entitled for consequential benefits, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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