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2018 (5) TMI 561 - AT - Service TaxExtended period of limitation - suppression of facts - renting of immovable property service - Held that: - invoking the extended period of limitation is justified because the assessee has failed to disclose that they are liable to pay the service tax, as service tax was imposed on renting of immovable property from the year 2006 onwards - they have not filed the ST-3 returns also - the reasoning given by the original authority invoking the extended period is justified - decided in favor of Revenue. Valuation - inclusion of security deposit - Held that: - security deposit not to be included in the gross value of the taxable service - reliance placed in the Division Bench judgment in the case of Samir Rajendra Shah vs. CCE [2014 (11) TMI 499 - CESTAT MUMBAI] - decided against Revenue. The fact that Stylus Animation College and Lakshmi Memorial Educational Trust fall in the category of ‘Educational Institution’ or not, the original authority has not given the finding based on any evidence and the assessee says that they have sufficient evidence to prove that both these institutions fall in the definition of ‘Educational Institution’ - the matter is remanded back to the original authority to decide whether these institutions fall in the definition of ‘Educational Institutions’ after considering the documents which may be produced by the assessee. Appeal allowed by way of remand.
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