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TMI Blog2019 (3) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... off. - APPEAL No.ST/70653/2018-CU[DB] - ST/A/70303/2019-CU[DB] - Dated:- 14-2-2019 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Dharmendra Srivastava, Chartered Accountant for Appellant Shri Gyanendra Kr Tripathi, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa The appellant is a UP State Government Corporation enacted under the Companies Act. During the period 2009-14 they had rented certain shops belonging to them which activity falls under the category of Renting of Immovable Property and is liable to service tax. Further, the appellant was also allowing certain people to keep their goods in the said rented shop for further sale. Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grees that the activities falling under category of Renting of Immovable Property, provided by them, were taxable and he is challenging the demand only on the point of limitation. He submits that the appellant is a UP State Corporation and being a statutory body under State Government cannot be saddled with any allegations of malafide. By referring to various precedent decisions, he submits that it stands held by the various higher courts that the state corporation cannot be held to be having any malafide for not paying the taxes. Inasmuch as, the demand in present case stands raised by invoking the longer period, he prays for setting aside the impugned order on the point of limitation itself. 5. After hearing the learned A.R. appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority is expected to pass a reasoned order within a period of 90 days from the date of receipt of a copy of this order. 6. As is seen from the above it stands concluded that the extended period cannot be invoked against statutory body. Inasmuch as, no contumacious conduct or suppression of facts can be attributed to them. By following the said decision of the Tribunal, we hold that the demand is barred by limitation. Accordingly, we set aside the impugned order and allow the appeal. If any part of the demand falls within the limitation period, the original adjudicating authority would calculate the same and intimate the appellant, who would pay the same along with interest. 7. Appeal is disposed of in above terms. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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