Intent to evade Service Tax on Property Renting cannot be attributed to a government authority

Gwalior Trade Fair Authority Vs Commissioner of CGST (CESTAT Delhi) The appeal concerned the challenge to an Order-in-Original dated 31 October 2018, which confirmed service tax under the category of “Renting of Immovable Property Service” by invoking the extended period of limitation, along with interest and penalty under the Finance Act, 1994. The appellant, an authority constituted under the Gwalior Vyapar Mela Adhiniyam Act, 1996, has been organizing the Gwalior Trade Fair since 1905 and is managed by various officials of the Madhya Pradesh Government. In 2004, the Department issued a ...