Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 884 - AT - Service TaxProviding / hiring and renting out the halls / open spaces/ theaters and auditoriums to various parties - The appellant contested the allegations stating that they being statutory body, exempted from payment of service tax and in any case extended period cannot be invoked against them as they were under bonafide belief that they are not liable to pay service tax - whether appellant is required to discharge the service tax liability under the category of ‘mandap keeper services’ or otherwise? Held that: - Definition of mandap keeper services u/s 65 (67) clearly indicates that a person who allows temporary occupation of a mandap for a consideration for organizing any official, social or business functions such activity is taxable. Appellant is not disputing the fact that renting out the halls / open spaces/ theaters and auditoriums to their clients are allowed for temporary occupation for a consideration - the services rendered by the appellant gets covered u/s 65(105)m of the FA, 1994. Extended period of limitation - Held that: - appellant being BrihanMumbai Municipal Corporation and a statutory body, could not be held to have been suppressing the facts with intent to evade service tax liability - extended period not invocable. The demand of service tax can be upheld for the normal period of limitation and not for the extended period - adjudicating authority is directed to recompute the tax demand for the normal period of limitation and intimate the same to the appellant for discharge of the same - appeal allowed by way of remand.
|