TaxTMI 
TaxTMI 
2016 (10) TMI 797
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.... for the Department ORDER Per Mr. Anil Choudhary Both the appellants, Nagar Palika Parishad and Revenue, have filed these cross appeals. Being aggrieved with the Order-in-Appeal dated 25.04.2014, passed by the Commissioner(Appeals), Meerut-l. 2. The brief facts are that the appellant is a Municipality. The appellant received rental income by way of Renting of shops and they also received consi....
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....aring and accordingly vide ex-parte order of adjudication dated 31.12.2013, the proposed demand were confirmed with equal amount of penalty under Section 78. Further, penalty was imposed under Section 76 and Section 77 of the Act. 3. Being aggrieved, the appellant preferred appeal before the I-d. Commissioner(Appeals) who vide the impugned order was pleased to allow the appeal in part, confirming....
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....he date of imposition. It is further fact on record that after receipt of the show cause notice, in close proximity of that, the appellant took registration and have started paying the service tax both on renting of immovable property and sale of space for advertisements. It is further evident that the Ld. Commissioner (Appeals) have found that there is no element of fraud or suppression on the pa....
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....tended period of limitation is equally and unjustified. 7. Accordingly, following the precedent Ruling of this Tribunal, I am satisfied the same is applicable squarely in the facts of the present case. Accordingly, I hold that the appellant-assessee is not liable to pay tax for the extended period and shall be liable to pay the tax only for the normal period with interest. The appellant-Nagar Pal....