TMI Blog2014 (12) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... monitoring the case law for entertaining bona fide belief should have taken note of this decision and started paying service tax. However, we take note of the fact that even the Govt. has chosen to amend the definition in 2007 and therefore it cannot be stated that appellant was not at all entitled to bona fide belief and extended period can be invoked. - appellant had informed the department by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly condone the delay. 2. After hearing both sides for some time, we find that the issue involved is only of limitation and matter can be finally decided today itself. Accordingly, the requirement of pre-deposit is waived and appeal itself is taken up for final decision. 3. The service tax demand has been confirmed for the period from October 2005 to March 2007 and the amount involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that in the budget of 2007-08 in the Finance Act, the definition was amended to include the service provided in relation to marriage. Once this amendment was carried out, the appellant started paying service tax and has been paying service tax accordingly. It is his submission that appellant entertained a bona fide belief in connection with the non-liability of service tax in respect of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly ignored the Tribunal decision against the appellant in the case of Shree Gujarati Samaj Bhavan v. Commissioner of Central Excise, Bhopal [2006 (4) S.T.R. 60 (Tri.-Del.)]. 5. We have considered the submissions made by both sides. No doubt, in June 2006, decision in the case of Shree Gujarati Samaj Bhavan was rendered and an argument can be advanced that the appellant who was monitoring the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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