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2019 (5) TMI 373 - AT - Service TaxTime Limitation - Non-payment of service tax - Stall charges - events conducted abroad claiming export of services and media charges - penalty u/s 77 and 78 of FA - HELD THAT:- From the facts on record, it is very much evident that the allegations of short payment of service tax was brought up against the respondents after audit and verification of Profit and Loss Account and Trial Balance. The difference between the taxable value shown in the ST-3 returns filed for the period 2003-04 to 2007-08 and the P&L account was alleged to be suppressed and non declared value and hence the tax liability of ₹ 39,04,099/- was proposed thereon and, which was confirmed by the adjudicating authority with interest thereon - even before the adjudication stage, the respondent has been contending that no tax is required to be paid both on stall charges and export services. It is not the allegation that assessee had not filed ST-3 returns. There are no justifiable reasons or grounds to allege suppression or fraud etc. with intention to evade payment of tax on the part of the assessee. Even as early as 23.09.2004, assessee had submitted a letter addressed to the department wherein they had informed the scope of nature of their activities - the Commissioner (Appeals) is correct in ordering that the extended period of limitation cannot be invoked in this case and that the SCN will only be valid for the normal period of limitation. Media charges - HELD THAT:- The Commissioner (Appeals) has correctly concluded that services rendered by the assessee under Section 65(105) (zzzm) ibid, namely services provided in relation to sale of space for advertisement in print media are exempted from paying service tax as per provisions of law during disputed period. Appeal dismissed - decided against Revenue.
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