9911796707
TMI Blog2024 (11) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise confirming that the Appellant is not liable for payment of service tax and in the absence of any allegation regarding any other service provided by appellant and without any amendment of relevant provision of law, no finding can be made that the Appellant who had registered under the Societies Act and filing income tax return regularly had suppressed the facts regarding service provided by them. Since the entire demand is made by invoking the extended period of limitation and no demand is falling under normal period, the demand is barred by limitation. Appeal allowed. - Hon'ble P. A. Augustian, Member ( Judicial ) Shri S. Annamalai, Advocate for Appellant Mr. P Saravana Perumal Authorized Representative for Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 were the Assistant Commissioner of Central Excise has informed the Appellant that are not liable for payment of service tax. The Ld. Counsel also draw our attention to the certificate of registration issued by the Registrar of Societies in Karnataka dated 05.01.1977 and the income tax returns filed by the Appellant for the relevant period. The Ld. Counsel further submits that there is no suppression of facts with an intent to evade payment of tax and invoking the extended period of limitation is unsustainable. To support the same, the Ld counsel relied on following decisions :- i. M/s Web Impression (I) (P) Ltd vs Commissioner of C.Ex, Calcutta-I (2011 21 STR 482 (Tri-Kolkata) ii. Collector of Central Excise vs M/s Triveni Sheet Glass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l character of the service is exempted as per Entry No.5 of the Mega Exemption Notification No. 25/2012-ST dated 20.06.2012 the other items referred above also form part of the said service and exempted from levy of service tax. The Ld Counsel also challenged the order of imposing penalty, since there is no suppression of facts and there is no intension for evasion of service tax. 4. The Ld Counsel also produced the judgment of Hon ble High Court of Karnataka dated 26.07.2022 in Writ Petition (c) No. 57941/2018 where it is held that; 14. It is not in dispute that petitioner has let out some of its buildings for canteen, Bank and other facilities which are essential for effective running of an University in furtherance to imparting education ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilizers Co-operative Ltd vs Commissioner of Central Excise (2007 (6) STT 283 (Tri. New Delhi) 7. As regarding limitation, Ld AR submitted that in the matter of M/s IC Financial Analyst of India vs CC, Hyderabad (2013 (30) STR 237), it is held that; 20. We have also examined the plea of limitation raised by the assessees/appellants. These appellants had not disclosed the relevant facts and materials to the department during the periods of dispute. They had not taken steps to obtain registration with the department, nor to file ST-3 returns of the fees/charges collected from the students, nor to pay service tax. It was only during the course of investigations by the department that these appellants disclosed the relevant facts and, that too, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssees also, a considerable part of the demand is within the normal period. 8. Heard both sides. As regarding the first issue on invoking the extended period of limitation, considering the communication made by Assistant Commissioner of Central Excise confirming that the Appellant is not liable for payment of service tax and in the absence of any allegation regarding any other service provided by appellant and without any amendment of relevant provision of law, no finding can be made that the Appellant who had registered under the Societies Act and filing income tax return regularly had suppressed the facts regarding service provided by them. Since the entire demand is made by invoking the extended period of limitation and no demand is falli ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
