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2015 (1) TMI 1200 - AT - Service TaxDemand of Service Tax - convention services and mandap keeper service - benefit of abatement of 40% of the gross value of the amounts received from the service recipient - Held that:- tax liability needs to be confirmed under the category of convention centre services. It is mentioned that the appellant had discharged the Service Tax liability, interest liability will arise on the appellant which needs to be upheld. As regards the penalty imposed by the adjudicating authority and upheld by the first appellate authority, it is to be noted that for the period July, 2001 to September, 2003, the appellant may have had a bona fide assumption that the services would fall under mandap keeper services, we set aside the demand on the ground of limitation; hence, no penalty would arise on the portion of confirmed demand. As regards the demands confirmed, within the period of limitation, as we have held that the issue involved is an interpretation of classification and benefit of Notification No. 21/97-S.T., we hold that there is no reason that warrants, imposing the appellant with penalties. Upholding the tax liability for the period within limitation; and interest thereof, we set aside penalties imposed on appellants. - Decided partly in favour of assessee.
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