9911796707
TMI Blog2019 (11) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... he mega exemption notification (w.e.f. 11.07.2014) the service tax became chargeable on the said lease rent. On this score also it is evident that there is no malafide on the part of the appellant, as such changes were brought about in the middle of the financial year, could have escaped the notice of the appellant. The conservancy charges are in the nature of recovery for municipal services provided by the town administration department of the appellant, for maintaining the industrial township. In this view of the matter also it prima facie appears that no case of imposing penalty is made out under Section 78 - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 50079 of 2019-SM - FINAL ORDER NO. 51237/2019 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , etc. which are normally provided by municipality within the municipal limit. Further, the admitted fact is that the industrial township set up by the appellant, is not under the limits of the municipality. Further, the appellant is a registered assessee under Central Excise and Service Tax etc. and files regular returns, and also maintains proper record of their transaction as required. 4. The appellant realises some lease rent for the use of its premises by the educational institutions, cultural organisation, etc. The appellant also realises some amount under the head conservancy charges which are for expenditure by the town administration department of the appellant in maintenance of the township, being in the nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s confirmed with equal amount of penalty imposed under Section 78 alongwith interest. It is also noted in the order-in-original (para 12) that the appellant have deposited the interest amount of ₹ 1,07,406/- vide challan No. 191 dated 13.03.2018, during pendency of the adjudication proceedings. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) who vide impugned order have been pleased to hold that no service tax is leviable on similar conservation charges recovered from the employees, in respect of residential accommodation provided to them, for which the appellant company recovered licence fee. Learned Counsel further submits that the appellant have deposited the service tax towards conservation cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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