TMI Blog2018 (10) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... d taxable services and in view of the divergent views expressed by the judicial forums with regards to the levy of service tax on such taxable services, the extended period cannot be invoked for confirmation of service tax demand inasmuch as non-payment of tax, in such eventuality, cannot be attributable to fraud, suppression of facts, collusion, etc. on the part of the tax payer in defrauding Government revenue - the service tax demand confirmed beyond the normal period of limitation has rightly been set aside by the learned Commissioner (Appeals) in the impugned order dated 01/04/2014 - appeal dismissed - decided against Revenue. - APPEAL No.ST/88500/14 - A/87284/2018 - Dated:- 11-5-2018 - Shri S.K. Mohanty, Member (Judicial) And Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, except to the extent of demand on commercial training and coaching service provided by the respondent for the period from October 2009 to June 2010. While setting aside part of the adjudication order, the learned Commissioner (Appeals) has held that extended period of limitation cannot be invoked for confirmation of the adjudicated demands. 3. Ld. DR appearing for the appellant reiterated the submissions made by the Revenue in the ground of appeal. 4. On the other hand, the learned Consultant appearing for the respondent reiterated the findings recorded in the impugned order and further submitted that since in view of ambiguity in the definitions of relevant taxable services, the same were substituted by way of amendment and ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etrospective effect from 01/07/2003. Similarly, in case of renting of immovable property, the same was retrospectively amended from 01/06/2007. With regard to mandap keeper service, the explanation to the effect that social function includes marriages was appended to the definition clause with effect from 01/06/2007. In view of amendment made subsequently in the definition of disputed taxable services and in view of the divergent views expressed by the judicial forums with regards to the levy of service tax on such taxable services, the extended period cannot be invoked for confirmation of service tax demand inasmuch as non-payment of tax, in such eventuality, cannot be attributable to fraud, suppression of facts, collusion, etc. on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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