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2018 (10) TMI 86 - AT - Service TaxExtended period of limitation - commercial training and coaching service - renting of immovable property service - mandap keeper service - suppression of facts or not? - Held that:- The definitions provided in the service tax statute in respect of the disputed services viz., commercial training and coaching service, renting of immovable property service and mandap keeper service were highly ambiguous with regard to levy of service tax. There were divergent views by different judicial forums with regard to sustainability of levy of service tax on such services. In view of amendment made subsequently in the definition of disputed taxable services and in view of the divergent views expressed by the judicial forums with regards to the levy of service tax on such taxable services, the extended period cannot be invoked for confirmation of service tax demand inasmuch as non-payment of tax, in such eventuality, cannot be attributable to fraud, suppression of facts, collusion, etc. on the part of the tax payer in defrauding Government revenue - the service tax demand confirmed beyond the normal period of limitation has rightly been set aside by the learned Commissioner (Appeals) in the impugned order dated 01/04/2014 - appeal dismissed - decided against Revenue.
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