2015 (7) TMI 1008

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....nts : Ms Ranjan Jha, AR ORDER Per: Ashok Jindal: The appellants is in appeal against the impugned order confirming demand of Service Tax for the period 2007 to 2012 under the category of renting of immovable property service. 2. The facts of the case are that the appellant is Nagar Palika Parishad, Muzaffarnagar. They have leased out shops which owned by Nagar Palika Parishad. The levy....

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....period of limitation and as the learned Commissioner (Appeals) held that there is no mens rea involved, therefore the extended period of limitation is not invokable. In these circumstances, demands confirmed by invoking the extended period of limitation are to be set aside. To support this contention, he relied on the decisions of Hon'ble Bombay High Court in the case of Saswad Mali Sugar Fact....

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.... of audit and intelligence, department came to know about it. 5. Heard both sides and considered the submissions. 6. In this case, penalty under section 76 and 78 have been dropped by Commissioner (Appeals) with the following observations: "5.11 The next issue for consideration is whether the penalty is imposable upon them in terms of Section 76, 77 and 78 of the said Finance Act. In this....