9911796707
TMI Blog2023 (7) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... r advertisement. The dispute is in relation to the Adda Fees collected by the undertaking - collection of Adda Fee cannot be equated to Business Support Service as they are discharging their functions as a statutory authority rather than promoting the business of bus operators - the demand on this count cannot be sustained. However, the appellants are already discharging the service tax on space rented out for advertisement. Time Limitation - Penalties - HELD THAT:- Whereas the demands are relatable to the period 01.05.2006 to 30.06.2008. Show cause notice has been issued on 21.01.2010, clearly beyond the limitation. On this count too, major portion of the demand raised in the show cause notice cannot be upheld. More so, penalties im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the bus stands. He relies on Cochin International Airport Ltd. 2009 (16) STR 401 (Kerala). 3. He further submits that the service tax cannot be levied on management and maintenance of non-commercial Government business in terms of Section 98 of Finance Act, 1994; the Department vide Circular No.80/10/2004 dated 17.09.2004 clarified that The leviability of service tax would depend primarily upon whether the building or civil structure is 'used, or to be used' for commerce or industry. And that Generally, government buildings or civil constructions are used for residential, office purposes or for providing civic amenities. Thus, normally government constructions would not be taxable. ; He further submits that CBEC clarifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that it was not the intention of the legislature to tax the services rendered by the bus terminals; parking has been specifically excluded for the purposes of levy of service tax in view of Explanation-1(c) to Section 65 (105) (zzzz) which states that land use for parking spaces cannot be called immovable property. He relies on Mahesh Sunny Enterprises Ltd. 2014 (34) STR 21 (Del.). 5. Learned Counsel submits that the appellant is a Government undertaking and as such there should not be any scope for invocation of extended period and for imposition of penalty in view of the following case laws: Centre for Development of Advance Computing-2016 (41) STR 208 (Tri.) Rajasthan Housing Board- 2021 (3) TMI 676 CESTAT NEW DE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unctions as a statutory authority rather than promoting the business of bus operators. We find that the demand on this count cannot be sustained. However, the appellants are already discharging the service tax on space rented out for advertisement. 8. We find that learned Counsel for the appellants has taken a preliminary objection that the issue is entirely time barred as the appellants are a statutory undertaking and therefore, it cannot be alleged that they have an intent to evade payment of service tax. We find that the submission is acceptable. We find that whereas the demands are relatable to the period 01.05.2006 to 30.06.2008. Show cause notice has been issued on 21.01.2010, clearly beyond the limitation. On this count too, major ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
