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2017 (6) TMI 223 - AT - Service TaxRefund claim - Franchisee Service - Mandap Keeper Service - Management, Repair & Maintenance Service - case of appellant is that the Original Authority should have examined their service tax payment in total, under various taxable categories, before issue of SCN and should have adjusted the amount properly allowing the refund of excess paid wherever applicable - Section 11 B of the CEA, 1944 - Held that: - wherever the appellant have deposited the service tax, the same has been against the past liability. Such payment is made by the appellant, on being informed during the course of enquiry, by the officers. The same is towards specific past liabilities towards service tax, not a lump sum deposit of undeterminable tax liability - no suo moto refund is possible in such a scenario. However, the eligibility of the appellant, if any, wherever excess payment is proved with supporting documents, along with fulfillment of other conditions, required to be examined by the jurisdictional officer separately. Club or Association Service - Held that: - the appellants have promoted a loyalty programme for their customers and on payment of some consideration, their customers become members of such programme. The said membership entitles the customers for various discounted services in the affiliated hotels - such programmes does not lead to formation of any club or association and the members of such programme cannot be considered as a member of club or association, to be taxed under the taxable category of "club or association". Exhibition service - Held that: - the appellant permitted HSBC to display its board in their premises. There is no evidence of appellant’s holding any business exhibition and allowing HSBC as exhibitor. We find that display of an advertisement board in the premises of the appellant does not make the appellant as an organisor of a business exhibition - there is no service tax liability on such activities under business exhibition services. Extended period of limitation - Held that: - the allegation of fraud or suppression cannot be sustained in respect of the said service - the service tax liability in respect of Franchise services shall be from 18.04.2006 on reverse charge basis. However, demand shall be restricted to normal period only. No penalty is liable in respect of this demand of service tax. Appeal allowed - decided in favor of appellant.
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