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2019 (11) TMI 787 - AT - Service TaxSSI exemption - use of brand name while providing Mandap Keeper’s Services - N/N. 6/2005-ST dated 01 March, 2005 - Revenue entertained a view that inasmuch as the present appellant M/s Amit Resorts were providing services under the brand name of M/s Hotel Garg, the benefit of SSI Exemption Notification cannot be availed by them in terms of proviso to Para 1 of the Notification - extended period of limitation - HELD THAT:- In the present case M/s Hotel Garg is not using expression ‘Garg’ which is their family surname but a specifically designed ‘G’ is being used by them thus indicating a connection between Hotel Garg and general public. As such, the Lower Authorities have rightly held that the appellant was using the brand name of another person while providing services and as such was not entitled to SSI exemption benefit. Extended period of limitation - the demand stands raised for the period 2009-10 - penalty - HELD THAT:- The issue involved is a bona fide issue of interpretation and there being no positive evidence indicating any mala fide on the part of the assessee, we are of the view that the demand is required to be restricted to the normal period of limitation - For the same reason, there are no justification for imposition of penalties upon the assessee. The matter is remanded to the Original Adjudicating Authority for re-quantification of the demand falling within the limitation period.
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