2017 (8) TMI 794

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..... ) for the Respondent ORDER Per: B. Ravichandran The present appeal is against order dated 27.11.2012 of Commissioner (Appeals), Delhi-I. The appellant are a non-profit society registered under Societies Registration Act, 1860, generally engaged in promotion of art and cultural activities. The dispute in the present appeal relates to the liability of the appellant to pay service tax under the .....

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..... mmovable property service. They bonafidely believe that they are not a 'Mandap Keeper' and as such not liable to tax under Mandap Keeper Service from 2005. Though, they were registered under renting of immovable property service, they did not pay service tax on the considerations received for renting out the art galleries for display of paintings etc. 3. They believed that such activity will not .....

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..... othing but Mandap Keeper Service. There is no reason to exclude consideration received from renting out art galleries for temporary display of paintings etc. This is also clearly covered by Mandap Keeper Service. Regarding limitation, the Ld. AR submitted that when the appellant took registration for renting of immovable property, the Revenue conducted inquiry resulted in the present proceedings. .....

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..... ng is more appropriately classified under general category of renting of immovable property. 6. Regarding limitation, we note that though the appellant took registration in March, 2008, they have not discharged service tax on all rental income received by them. They have chosen to pay service tax in respect of certain premises, excluding some other premises, on their own interpretation. We do not .....

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..... the gross value inclusive of service tax. We find the same can be done on verification of invoices etc. issued by the appellant. On proper verification that there is no separate service tax indicated in these documents and the consideration received can be taken as all inclusive, such recalculation can be done by the original authority. In case of such re-calculation resulting in lesser tax liabil .....

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