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TMI Blog2024 (11) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... tation cannot be sustained. The appellants can only be liable for the period within the period of limitation. Liability of tax for the period post 01.07.2012 - Taxability of services provided by a government authority under the negative list post 01.07.2012 - Revenue has sought to classify the service in the nature of Mandap Keeper Service under the category of support service - No merit in the argument of Revenue that the service in the nature of Mandap Keeper can be classified under the category of support services . From the definition of support services , it is clear that only the services which are in the nature of outsourced services i.e. the functions that entities carry out in ordinary course of operations themselves but may obtain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Accountant also argued that since the appellant is a local authority under the direct control of Government of Gujarat there cannot be a charge of deliberate suppression of information or intention to evade duty. Learned Authorised Representative relies on the impugned order. 4. We have considered the rival submissions. A perusal of the impugned order shows that there are no finding whatsoever on the issue of limitation. The impugned order merely holds that the appellants have not doubted the taxability for period upto 30.06.2012 however there are no findings with respect to the invocation of extended period of limitation. The appellants have relied on the following decision: Municipal Corporation Rajahmundry 2017 (5) GSTL 78 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions have been made in other decisions as well. From the above decision, it is seen that the appellant is a statutory body and no individual would gain from avoiding or evading tax. In these circumstances, we concur with the aforesaid decision to hold that there cannot be any intention to evade payment of duty and therefore, invocation of extended period of limitation cannot be sustained. The appellants can only be liable for the period within the period of limitation. 4.2 The second issue relates to the liability of tax for the period post 01.07.2012. The clause (a) of Section 66D when it was introduced w.e.f. 01.07.2012 read as follows: 66D. Negative list of services. The negative list shall comprise of the following services, namely : (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse of operations themselves but may obtain as services by the outsourcing from others for any reason whatsoever and shall include advertisement and promotion, construction or works contract, renting of immovable property, security, testing and analysis The revenue has sought to classify the service in the nature of Mandap Keeper Service under the category of support service . We do not find any merit in the argument of Revenue that the service in the nature of Mandap Keeper can be classified under the category of support services . From the definition of support services , it is clear that only the services which are in the nature of outsourced services i.e. the functions that entities carry out in ordinary course of operations themselves ..... X X X X Extracts X X X X X X X X Extracts X X X X
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