2015 (8) TMI 816

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.... and working under the Gujarat Agriculture Produce Market Act, 1963 and had given on rent its shops to commission agents and traders. Investigation by the officers of the Directorate General of Central Excise Intelligence Ahmedabad (DGCEI) revealed that the appellants were required to pay service tax under the category of renting of immovable property service amounting to Rs. 1,10,416/- on its gross receipt of rent for the financial years 2010-11 and 2011-12, for which show cause notice was issued to appellants on 06.06.2012 and the appellants deposited service tax of Rs. 1,10,416/- and interest of Rs. 5,307/- on 27.06.2012. Jurisdictional Assistant Commissioner confirmed the demand of Rs. 1,10,416/- against the appellants along with intere....

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....ircular No. 157/ 8/ 2012-ST dated 27.04.2012 that services provided by APMC for a separate charge (other than market fee) to either the licensees or farmers or any other person e.g. renting of shops in the market area etc. would be liable to tax under the respective taxable heads. Further when this taxable service was brought under statute, there was a lot of litigation on its constitutional validity and the matter had not attained finality as the appeal is pending before the Honble Apex Court in the case of Home Solutions Retail (India) Ltd. He argued that in such circumstances the appellant will be eligible for benefit of waiver of penalty under Section 80 (1) of the Finance Act 1994 in view of such reasonable cause for non-payment of ser....

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.... 8/ 2012-ST dated 27.04.2012, that services provided by APMC for a separate charge (other than market fee); to either the licensees or farmers or any other person e.g. renting of shops in the market area etc., would be liable to tax under the respective taxable heads. In view of the clarification dt. 27.04.2012 issued by CBEC that when this taxable service was introduced, there was a lot of confusion / litigation on its constitutional validity and the matter has not yet attained finality as the appeal is pending before the Honble Apex Court in the case of Home Solutions Retail (India) Ltd. I find that these circumstances constitute a reasonable cause on the part of the appellant for not paying service tax. Further, in the case of Euro Ceram....