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2017 (8) TMI 794 - AT - Service TaxClassification of services - non-profit organization mainly engaged in promotion of art and culture - Mandap Keeper Service or renting of immovable service - Held that: - Admittedly, the appellants rented out their premises, halls and galleries for various functions like music programs, art exhibitions, class rooms in relation with art etc. The premises are admittedly rented out for temporary occupation. The usage is mostly official, social or business function. On perusal of the materials on record, we have no hesitation to hold that the appellant’s activity is covered under tax entry of Mandap Keeper Service. Extended period of limitation - Held that: - though the appellant took registration in March, 2008, they have not discharged service tax on all rental income received by them. They have chosen to pay service tax in respect of certain premises, excluding some other premises, on their own interpretation. We do not find any bonafide belief in such act - By applying the Provisions of Section 73(1) proviso, the demand can be issued for five years from the relevant date. As such, we find no infirmity in the present proceedings on limitation. Re-quantification of tax liability by applying Section 67(2) to consider the gross value inclusive of service tax - Held that: - the same can be done on verification of invoices etc. issued by the appellant. The appeal is dismissed except for re-quantification - part matter on remand.
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