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2017 (4) TMI 702 - AT - Service TaxBusiness Auxiliary service - empanelment fee - charge-ability to service tax - Held that: - for every event for which the appellant gives their auditorium on hire, they are collecting empanelment fee from the respective vendors. From the arrangement, it is evident that the business of Vendors’ gets promoted by the appellant for which they are collecting the said fee. The same would be covered by the definition of BAS as defined under Section 65(105) (zzb) read with Section 65(19) of the FA, 1994 and, therefore, the amounts collected as empanelment fee would be chargeable to service tax under BAS - In order to quantify the confirmed demand for normal period the matter is remanded to the original adjudicating authority. Extended period of limitation - Held that: - there has not been any evidence available on record to state that the appellant suppressed the facts from the Department with the intention to evade the service tax on the empanelment fee collected by them - the extended period in this regard cannot be invoked u/s 73(1) of the FA, 1994. Appeal is partly allowed and matter remanded for quantification of demand.
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