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2009 (6) TMI 328 - CESTAT, BANGALOREWhether the services provided by the applicant for the business organization for conducting conferences during the period 1-1-02 to 13-7-04 is liable to be charged under service tax as convention services despite the fact that the respondents has taken the registration under Mandap Keeper and filed returns annually. - Commissioner (Appeals) has given the following finding that assessee took registration and was assessed under Mandap Keeper Services for 10 years from 1997 to 2007 and re-classification for past period made without any suppression by assessee – what prevented the Revenue from asking for further details as they were aware that the appellant was providing Mandap Keeper services when receipt of payments states as not decaled in ST-3 returns – suppression not proved - We do not find anything wrong in the Commissioner’s Order as regards the limitation aspect and we hold that the impugned order is correct and legal. - respondents had been availing exemption under Notification No. 12/01, dated 20-12-2001 – departmental clarification issued in 2001 that person registered under Mandap Keeper service not required to get registered under Convention service - Board Circular No. 51/13/02, issued on 7-1-2003 holding exemption not admissible in such cases, is applicable with prospective effect and can be relied upon for service tax levy on respondent - Though the circular dated January, 2003 can be brought into effect for the purpose of levy of service tax on the convention services rendered by the respondents, but on the point of limitation we concur with the Commissioner (Appeals) findings, that there was no suppression.
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