2019 (10) TMI 1202

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... de payment of service tax cannot be leveled against the Government organization. Therefore, the demand for the extended period of limitation is not sustainable. Further, for normal period of limitation the appellants were entitled for exemption under N/N. 26/2012 since they did not avail Cenvat credit since the appellant did not register themselves with the Service Tax Department. So to compute .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... NIL 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 created under the provision of Uttar Pradesh Urban Planning Development Act, 1973. The appellant was in addition to other functions eng .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant 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 person has become activity chargeable of service tax provided that during construction of the building a sum is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 submitted that appellant had not registered for service tax therefore the question of availment of Cenvat cre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eeds 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. 4. In above terms the appeal is allowed by way of reman .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X