Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 168 - AT - Service TaxClassification of services - Mandap Keeper Service or otherwise - charges recovered by the appellant for letting out of the auditorium - time limitation - Held that:- An identical issue has come up before the Bombay Bench of this Tribunal in the case of Gadkari Rangayatan [2014 (12) TMI 544 - CESTAT MUMBAI], where reliance placed in the case decision of Tribunal in the case of Secretary, Town Hall Committee [2007 (6) TMI 504 - CESTAT BANGALORE] where it was held that cultural functions are also social functions and renting out the hall for cultural functions would attract Service Tax liability - thus, the appellant will be liable to payment of service tax. Time Limitation - Penalty - Held that:- No malafide intention to evade payment of service tax can be attributed to the appellant - non-payment of service tax is only as an omission on the part of the appellant - demand restricted to the normal period of limitation along with interest under Section 75 of the Finance Act, 1994 - penalty also set aside for same reason by invoking section 80. Appeal allowed in part.
|