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TMI Blog2019 (10) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... Kapil Vaish, Chartered Accountant for the Appellant Shri Mohd. Altaf, Assistant Commissioner Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Shri Kapil Vaish learned Chartered Accountant on behalf of the appellant and Shri Mohd. Altaf learned A.R. on behalf of the Revenue, we note that the appellant is an organization ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said order appellant is before this Tribunal. 2. Learned Chartered Accountant has contended that the appellant is a Government Authority and did not have any intention to evade payment of service tax. Further, he has also submitted that an explanation was inserted under Sub-clause (zzq) of Clause 105 of Section 65 of Finance Act, 1994 as a result of which construction of a new building by any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso submitted that the benefit of exemption under Notification No.1/2006 to the extent of exemption of 75% of service tax payable was denied to them by Original Authority on the ground that there was no record as to whether the appellant has availed Cenvat credit or not. The said Notification No.1/2006 was followed by another Notification No.26/2012 when the negative list was introduced. He has su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment. So to compute the service tax payable by the appellant, the matter needs to be remanded to Original Authority. We, therefore after setting aside impugned order remand the matter to Original Authority to re-compute service tax payable by the appellant within the normal period of limitation after allowing the exemption of 75% to the appellant. We set aside penalties imposed upon the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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