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2018 (8) TMI 420 - AT - Service TaxPenalty - Advertising Agency Services for the period 2007-08 to 2010- 11 - Held that:- The demand was not required to be confirmed under the ‘Advertising Agency Services’, inasmuch as no such service was being rendered by the appellant. If at all, the service tax liability would fall under the category of “Sale of Advertising Space”, for which there is no allegation or proposal in the show cause notice - also, there was lot of confusion in the field leading to many such cases being made out against other appellant similarly situate, thus making the dispute reach the Tribunal - there is no reason to impose penalty, and the penalty is set aside. Penalty - Renting of Immovable Property Service - the appellant has paid the entire service tax on the said account along with interest and is only challenging the imposition of penalty - Held that:- Admittedly, during the relevant period there was lot of confusion in the field, as regards the taxability of the rental income and renting of immovable property and the issue was subject to matter of litigation at various levels, with interim stays operating - there could be a bonafide belief on the part of the assessee not to pay the service tax on the said Count - penalty set aside. CENVAT Credit - inputs commonly used for providing taxable services as also exempted services - Rule 6 (3) of Cenvat Credit Rules - Held that:- During the period 2008-09 to 2010-11, the appellant availed full Cenvat Credit in respect of inputs Service Tax paid on input services covered within the scope of Rule 6(5) of the Credit Rules as tax paid services were not used exclusively for exempted services. From 2008-09 to 2010-11, the appellant availed full Cenvat credit in respect of input services covered within the scope of Rule 6(5) of the Cenvat Credit Rules. A total credit of ₹ 22,59,164/- was availed by the appellant in respect of services covered under Rule 6 (5) - The Cenvat credit in respect of services covered under Rule 6 (5) shall be allowable without restriction of 20%. Time limitation - the show cause notice stands issued on 11.12.2012 for the period from 2007-08 to 2010-11 and some of the periods is even behind 5 year - Held that:- The appellant has disclosed the entire information in their Annual Accounts and at the time of filing of ST-3 returns. The Commissioner reasoning that as the appellant have not sought classification from the department, extended period would be invokable, cannot be appreciated - demand barred by limitation. Appeal disposed off.
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