TaxTMI 
TaxTMI 
2026 (5) TMI 1737
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....d the demand of service tax by invoking the extended period of limitation and imposed penalty under Section 70, 76 and also under 78 of the Finance Act, 1994. Aggrieved by said order, an appeal was filed before the Commissioner (Appeals) and Commissioner (Appeals) as per the impugned order modified the order to the extent of setting aside penalty imposed under Section 76 subject to payment of penalty imposed under Section 78. Aggrieved by the said order, Appeal No. ST/21752/2015 was filed. Similarly for the period from April, 2010 to March 2011, show cause notice was issued on 15.09.2011 and Adjudication authority as per Order-in-Original dated 27.06.2013 confirmed the demand and aggrieved by said order, an appeal was filed before the Commissioner (Appeals), who as per the impugned order, rejected the appeal. Aggrieved by the said order, Appeal No. ST/21754/2015 is filed. 3. When the appeals came up for hearing, the Learned Counsel for the Appellant drew our attention to the details of value of taxable services rendered by the Appellant during the period from 2002-03 to 2005-06 and the amounts of Service Tax and Education Cess, paid by them during the said period as declared by ....
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....s and standards set by the governing body for how they are to be spent. The grant in aid could be conditional or non-conditional. The use of the funds is monitored, often requiring the submission of utilization certificates, audited statements of accounts, and progress reports. Failure to comply with the conditions can result in the requirement to refund the grant with interest. The money typically comes from tax revenues and is allocated through the legislative process. The government generally reserves the right to withdraw, reduce, or modify a grant at its discretion; it cannot be claimed as an absolute right. As per the report of the Controller & Auditor General of India the grants-in-aid are given under Article 275(1) of the Constitution and are essentially for non-plan expenditure. An extract from a review of the grants-in-aid by the C&AG is reproduced below: "Grants-in-aid are payments in the nature of assistance, donations or contributions made by one government to another government body, institution or individual. Grants-in-aid are given by the Union Government to State Governments and/or Panchayati Raj Institutions. Union Government also gives substantial funds ....
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....E & ST, Hyderabad - IV - 2019 (25) G.S.T.L. 289 (Tri.-Hyd.) ix. Hindusthan Coca Cola Beverages Pvt. Ltd. Vs. CCE & ST, Patna - 2012 (284) E.L.T. 254 (Tri.-Kolkata) 7. Learned Counsel further submits that in Appellant's own case, for the period from 2005-2006 to 2009-2010, same demand was made and service tax of Rs. 83,73,853/- was confirmed. The Respondent vide Order-in-Original No. 18/2011-ST (COMMR.) dated 31.10.2011/ 09.11.2011 adjudicated the matter. The Commissioner in the Order-in-Original has given a categorical finding that wherever the Appellants receives grants-in-aid from Government Departments/Ministries, those grants-in-aid amounts cannot be subjected to service tax since they cannot be treated as 'consideration'. A small portion of Rs. 1,89,828/- was confirmed by the Commissioner and on appeal to this Tribunal, the same was confirmed only for an amount of Rs.26,847/- which was against the consideration received from the Government of Kerala for the Malampuzha project (50% amount received as advance for the project). Thus, the finding of the first Appellate authority for the subsequent period 2005-06 to 2009-10, that the Appellants are not liable to....
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....RO), Ahmedabad- Govt. of India Rainfall Validation & Characterization and Cloud Physics Studies using the Megha-Tropics Data. 4,60,000/- 4 Indian Space Research Organisation (ISRO), Ahmedabad- Govt. of India Optical Characterization of Coral Reef Diversity for understanding the impact of changing environmental conditions. 3,80,000/- 5 Water Resource Department- Govt. of Kerala Study on the environmental impact assessment in Malampuzha Reservoir 2,87,500/- TOTAL 37,72,048/- 9. Learned Counsel further submits that the demand confirmed for the period from 2002-03 to 2005-06 by invoking the extended period of limitation is also unsustainable. The appellant was under bona fide belief that they are not liable to pay service tax for the grant-in-aid received by them. However, impugned order is issued for the period from 2002-03 to 2005-06 based on the show-cause notice issued on 23.06.2008. Law is well settled that State/Central Government Entities cannot be held to be suppressing facts or willful misstated facts for evasion of service tax. In this regard, learned Counsel relied on the following decisions: 1. Rajasthan Renewable Energy Corpn....