M\/s. Tidel Park Ltd. Versus Commissioner of GST And Central Excise, Chennai South Commissionerate
Service Tax
2018 (3) TMI 504 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 16-1-2018
ST\/152\/2010 – A\/40119\/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
\nShri Harisudhan, Consultant – for the Appellant
\nShri A. Cletus, Addl. Commissioner (AR) – for the Respondent
\nORDER
\nPer: Bench
\nBrief facts are that the appellants developed a multi-storied and multi-tenanted commercial space which was rented out to various companies engaged in services of information technologies. The appellants were not discharging service tax on maintenance charges collected from the <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n djudication for the limited purpose of recalculation of demand giving the benefit of CENVAT credit. Ld. consultant argued that the present show cause notice is for a subsequent period and that the department has invoked the extended period of limitation alleging suppression of facts. That the appellant was under bonafide belief that they are not liable to pay the service tax since the maintenance charges were collected along with rent and during the relevant period, the levy of service tax on renting of immovable property was under dispute. The appeal filed by the appellant against the adjudication order for the earlier period was pending before the Tribunal. That since the appellant was still litigating the issue, it cannot be said that ap<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n wn case cited supra. The Tribunal in the said case had remanded the matter for the limited purpose of recalculation of net tax liability after giving the benefit of CENVAT credit to the appellants. Further, the appellant is a State Government Corporation primarily set up for promoting IT and IT enabled services. This being so, nefarious intention to evade payment of service tax cannot be expected from them. In the present case, the department had issued an earlier show cause notice on the very same set of facts and allegations. Therefore, they cannot allege suppression of facts with intent to evade payment of service tax. The contention of the ld. AR that the appellant had not furnished details as required by the department does not hold wa<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. Tidel Park Ltd. Versus Commissioner of GST And Central Excise, Chennai South CommissionerateService Tax2018 (3) TMI 504 – CESTAT CHENNAI – TMICESTAT CHENNAI – ATDated:- 16-1-2018ST\/152\/2010 – A\/40119\/2018Service TaxMs. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri Harisudhan, Consultant – for the Appellant Shri A. Cletus, Addl. Commissioner (AR) … Continue reading “M\/s. Tidel Park Ltd. Versus Commissioner of GST And Central Excise, Chennai South Commissionerate”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10860","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10860"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10860\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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