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2017 (11) TMI 1110 - AT - Service TaxConvention services - whether or not the appellant provided convention services liable to service tax? - Held that: - Admittedly, any person of a specialized group is also a part of general public for other purpose. In a general way, all persons, in given situation, are part of “general public”. However, when a person takes part in a activity with reference to his expertise, skill, etc. he is no more a part of general public and becomes a part of a select group or recognized group of public with certain common basis - we are not in agreement with the plea of the appellant that the conferences, seminars and workshops organized by the appellant are meant for or open to general public. The analysis and reasoning in the impugned order is more close to the statutory definition for the tax entry - demand upheld. Time limitation - Held that: - the impugned order itself while examining the liability of the appellant for penalty under Section 78, held that there is no mens rea behind the non-payment of service tax on the part of the appellant. That being so, we find that the ingredients for invoking extended period for demand is absent in the present case - extended period and penalty cannot be imposed. Appeal allowed in part.
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