2018 (3) TMI 1774

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AL) For the Appellant : Mr. Rajeev Sharma, Advocate For the Respondent : Mr. Sanjay Jain, D.R. ORDER PER: S.K. MOHANTY The issue involved in both the appeals is identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. Brief facts of the case are that the appellant is a Corporation, established under the Prasar Bharati Act, 1990.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tax for the taxable services provided by it. However, he submitted that the cum-tax benefit has not been extended by the original authority. With regard to imposition of penalties, the ld. Advocate submits that the appellant is a statutory body and malafides cannot be attributed for imposition of the penalty. Further, he also pleads for the benefit of Section 80 of the Act, for non-imposition of ....