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2018 (12) TMI 941 - AT - Service TaxFailure to discharge service tax - classification of services - supply of tangible goods services or convention services - Circular dated 29.2.2008 - time limitation - Held that:- The sound systems, LCD projector etc. supplied by the appellant used in organizing various events cannot come within the scope of convention service, but correctly falls under the scope of tangible goods service. The learned Commissioner (Appeals) in the impugned order analyzing the circular dated 9.7.2001 recorded its finding in holding that the same is not applicable to the facts of the present case inasmuch as in the said circular, it was clarified that while providing space for holding convention service, any other ancillary services are also provided then such ancillary services cannot in any manner dilute the classification of the services as 'convention service'. Time limitation - Held that:- Since the assessee though registered with Service Tax Department for other services namely, erection commissioning and installations services and paying Service Tax regularly with respect to the said services by filing the ST-3 returns, but never indicated the facts of providing supply of tangible goods services nor disclosed its value to Department, therefore, extended period of limitation is applicable to the appellant's case. In absence of any contrary evidence placed by the appellant rebutting the said findings of the learned Commissioner (Appeals), the impugned order is upheld - appeal dismissed.
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