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2018 (3) TMI 498

conducting programmes - The department after conducting survey felt that their activity of letting out the hall would attract service tax and they were addressed to register with the department for service tax on 17.1.2005. - Held that: - As per section 67 (32) of the Finance Act, “convention” means a formal meeting or assembly which is not open to the general public, but does not include a meeting or assembly, the principal purpose of which is to provide any type of amusement, entertainment or recreation - till 1.5.2006 taxable service in respect of convention service was laid down as ‘to a client, by any commercial concern in relation to holding of a convention, in any manner’. With effect from 1.5.2006, the words “commercial concern" .....

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ice tax on 17.1.2005. The appellants vide their letter dt. 25.01.2005 and 25.11.2005 have informed that they were non-profit organization and hence they would not come under the service tax net. They maintained that they did not provide any commercial training and hence they were not commercial concern. Hence, a how cause notice dt. 19.04.2006 was issued to the appellant alleging that they had provided taxable services under the category of Mandap Keeper without registering with the department and without discharging service tax liability for the period 1.10.2000 to 30.09.2005 which culminated in an order dt. 05.09.2006 wherein the adjudicating authority inter alia, confirmed demand of ₹ 7,73,998/- with interest thereon and also impos .....

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e of which is to provide any type of amusement, entertainment or recreation, the activity of the Appellant is clearly covered in the definition. iii) Further if the activity of official function is covered under Mandap Keeper service, then there was no need to introduce the Convention service specifically taxing the said activity. In this regard Appellant wish to rely on CCE Vs Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC) (Para 17 of the decision), the Appellant also wish to rely on Board of Control for Cricket of India Vs CST - 2007 (7) STR 384 (Tri-Mum) and Dr. Lalpath Lab Pvt. Ltd Vs CCE - 2006 (4) STR 527 (Tri-Del). iv) Further similar issue has been dealt in Voltas Ltd Vs CCE - 2015 (39) STR 265 (Tri-Mum) the relevant aspect of th .....

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rn. Therefore there cannot be invocation of extended period of limitation. Considering the same the demand along with interest and penalty requires to be set aside. 3. On the other hand, on behalf of the department, Ld. A.R, Shri K. Veerabhadra Reddy, JC (AR) supports the impugned order. He submits that the purpose for which the halls were rented out by the appellant has been correctly classified by Commissioner (Appeals) under Mandap Keeper Service . He submits that notwithstanding whether appellants are charitable organization or not, if there is any monetary consideration that has to be taken into consideration for payment of service tax. In the present case, appellants are not letting halls free of cost and therefore services rendered i .....

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Project Officer, Tamil Nadu Women Development Project, Project Implementation Unit, Coimbatore with regard to TOT on EDP" Training from 4.12.2000 to 18.12.2000. 6. Viewed in this context, we are unable to appreciate how the appellant can fall within the definition of Mandap Keeper , which as per Section 65 (23) of the Finance Act, 1994, meant a person who allows temporary occupation of a mandap for a consideration for organizing any official, social or business function". The original authority has relied upon the Tribunal s decision in the case of Surat Municipal Corporation Vs CCE Surat - 2006 (4) STR 44 (Tri.-Del.). However, as pointed out by this Tribunal in Stay Order No.479/2009 dt. 29.05.2009, the facts of that case were t .....

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convention service . The period of dispute being January to September 2005, in our view, there cannot be any tax liability for the services rendered by the appellant. 8. It is also not the allegation of the department that appellant had used for their facilities for organizing any official, social or business which was open to the public like, marriages, social functions etc. Discernably, the type of meetings or assembly for which the facilities of the appellant were used, were definitely open only to the members of the participating NGO or the organizations like Tamil Nadu Women Development Project Implementation Unit and was not the type of meeting where the general public could join in or participate. It is also not the allegation that s .....

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