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The Maharashtra Chamber of Housing Industry Versus Commissioner of Central Excise, Customs & Service Tax, Mumbai

2015 (8) TMI 954 - CESTAT MUMBAI

Business Auxiliary Service - Display of exhibitions - amount received from members and non-members of the Association / Chamber - Held that:- Appellant has received an amount from the members of the association as well as from non-members. We find strong force in the contention raised by the learned Counsel as regards the service tax liability on the amount received from the members, no tax liability arises and is covered by the judgement of Hon’ble High Court of Gujarat in the case of Karnavati .....

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As regards the demand raised on the amount received by the appellant from the non-members, the service tax liability does arise - While upholding the demand of service tax and interest, levy of penalty waived invoking the provisions of section 80 - Decided partly in favour of assessee. - Appeal No. ST/115/11 - Final Order No. A/2247/2015-WZB/STB - Dated:- 10-7-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Raju, Member (Technical), JJ. For the Petitioner : Shri S.S. Gupta, C.A. F .....

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evenue authorities are of the view that the appellant is liable to discharge the service tax liability on the amounts collected by them. Accordingly, a show-cause notice dated 23.08.2006 was issued by invoking extended period of limitation demanding service tax, interest thereof and for imposition of penalties. Appellant contested show-cause notice on merits claiming that the service tax liability does not arise during the material period as has been raised in the show-cause notice. After follow .....

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uced of service tax liability on the Business Auxiliary Service. 4. Learned C.A. would draw our attention to the facts of the case and submit that the entire issue is demand of service tax liability under the category of Business Auxiliary Service which were rendered during Oct 2004 to December 2004 is time barred as the show-cause notice is issued on 23.08.2006. On merits it is the submission that appellant has conducted the Exhibition for their members as well as non-members. It is his submiss .....

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tion of limitation before the lower authorities instead before the first appellate authority the appellant sought closure of the entire issue relying upon the provisions of Section 73(3) of the Finance Act, 1994. 6. After considering the submissions made by both sides, we find that the issue as correctly pointed out by both sides is as to the tax liability under Business Auxiliary Service for the exhibition conducted by the appellant during October 2004 to December 2004 for their members and non .....

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