9911796707
TMI Blog2019 (6) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... produce any documents indicating that they are reimbursement charges; in the absence of such documents, we uphold the demands raised on these charges received by the appellant. Time Limitation - HELD THAT:- In the absence of any documents that appellant had declared these amounts to be reimbursement charges, the claim of limitation by the learned counsel also fails. Penalty u/s 78 of FA - H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reddy A.R. for the Respondent. ORDER Per: M.V. Ravindran. This appeal is directed against order-in-appeal No. 18/07(T) ST dated 12/09/2007. 2. Heard both sides and perused the records. On perusal of records, it transpires that the issue is regarding liability to pay service tax during the period 2000-2001, 2004-05 under Mandap Kee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges, cleaning and maintenance charges. The 1st Appellate Authority also concurred with the view. 3. Learned counsel submits that the entire demand is hit by limitation as they had filed ST-3 returns regularly. He also submits that the appellant is a philanthropic association and there is no profit motive and the concept of voluntary organisation/association has been accepted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel also fails. 6. As regards penalty imposed under Section 78, we find that the Commissioner (Appeals) in the impugned order has explicitly recorded that appellant are of high social status and render philanthropic services without profit motive. He also records that they have not collected the service tax on disputed charges and could have entertained a bonafide belief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under Section 78 of the Finance Act 1994 stands set aside, and direct the lower authorities not to seek the amount of penalty under Section 78 of the Finance Act 1994. We set aside the penalty under above conditions, by invoking the provisions of Section 80 of the Finance Act 1994. Appeal stands disposed of as indicated hereinabove. (Order pronounced and dictated in open court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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