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2018 (5) TMI 1527 - AT - Service TaxTime limitation - Pandal or Shamiana Service - Organization of Garba for cultural function - Circular of the Board dated 10.09.2004 - Held that: - Admittedly, the question involved is very much a matter of interpretation of Board Circular and the appellants were under bonafide impression that they were not liable to pay tax as their activity was closely associated with religious functions as well - extended period cannot be applied to the present demand. Since the entire period of the demand is beyond the period of limitation, the SCN is therefore, liable to be set aside - appeal allowed - decided in favor of appellant.
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