9911796707
TMI Blog2018 (12) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... 011-12 (upto Sept, 2011), though provided on rental basis tangible goods namely, Sound Systems, LCD Projector, DVD, Coller Mike, Corded Mike, D.J. Systems etc., but failed to discharge Service Tax amounting to Rs. 4,59,520/-. Show-cause cum demand notice was issued to them on 10.4.2012, after necessary investigation, for recovery of the said Service Tax with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. At the outset, learned Advocate Shri R.S. Indani for the appellant submits that in the impugned order, the learned Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Commissioner (Appeals). 5. We have carefully considered the submissions advanced by the learned Advocate for the appellant and perused the records. We find that the learned Commissioner (Appeals) after analyzing the evidence on record and relevant definition of tangible goods and the taxable entry, arrived at the conclusion that the sound systems, LCD projector etc. supplied by the appellant used in organizing various events cannot come within the scope of convention service, but correctly falls under the scope of tangible goods service. To appreciate the meaning of taxable entry of supply of tangible goods service, as defined under section 65(105) (zzzzj) reads as under: - "any service provided or to be provided to any person, by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular, it was clarified that while providing space for holding convention service, any other ancillary services are also provided then such ancillary services cannot in any manner dilute the classification of the services as 'convention service'. 7. On the issue of limitation, the learned Commissioner (Appeals) held that since the assessee though registered with Service Tax Department for other services namely, erection commissioning and installations services and paying Service Tax regularly with respect to the said services by filing the ST-3 returns, but never indicated the facts of providing supply of tangible goods services nor disclosed its value to Department, therefore, extended period of limitation is applicable to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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