Appeal allowed: lease collections held non-taxable, payments treated as salaries, extended limitation and penalties under Sections 77, 78 set aside

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....CESTAT allowed the appeal: amounts collected as "lease money" were held not to be consideration for renting immovable property but merely mandated collections remitted to the State, therefore no service and no taxable consideration - demands on that count quashed; payments to an individual engaged by the appellant were characterised as salary/wages, not manpower supply agency services, so that demand was set aside; invocation of the extended period of limitation for irregular CENVAT credit was rejected because routine self-assessment and audit detection do not satisfy the statutory requisites for extension; consequential penalties under sections 77 and 78 (Appellant 1) and section 78 (Appellant 2) were set aside. Appeal disposed.....