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2013 (2) TMI 536 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAIStall charges and Event conducted abroad – Whether Stall charges and Event conducted abroad is liable to service Tax – Appellant are providing services of event management, Busjiness Exhibition and sale of space – It was noticed that there is Short payment of ST, due to non-payment of service tax on Stall charges, events conducted abroad. – Held that:- appellant is not liable to pay service tax on the services rendered for conducting events at Srilanka, as it is export of services and is exempted from levy of Service tax – Appeal allowed – In favour of assessee. Second issue is whether demand is hit by limitation of time - Ground on which the proviso to extended period of time was invoked is that the appellant had not disclosed the disputed activities in ST 3 forms or in any other manner to the Department. The appellant had submitted a copy of letter dated 23-9-2004 addressed to the Jurisdictional Deputy Commissioner duly acknowledged by the Jurisdictional Superintendent of STC wherein they had informed their activities to the Department. So the allegation that the disputed activities were not disclosed to the department fails.There is no suppression of facts in the present case with an intention to evade payment of Service tax and the proviso to extended period of limitation of time cannot be invoked in the present case. Therefore demand raised by the Department for the period 2003 to October 2007 vide SCN dated 16-10-2008 is barred by limitation – Appeal allowed – In favour of assessee.
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