TMI Blog2020 (8) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... y, we allow this ground. Extended period of limitation - HELD THAT:- Tribunal have not decided the ground on applicability of extended period of limitation. From the facts and circumstances, we find that the appellant was registered with the Service Tax Department since 07.02.2008 in the category of management consultancy, renting of immovable property, club/ association membership, tour operator, health club, bar association etc. The accounts of the appellant have been audited by the Central Excise Department from time to time till 2011. Further, the period under dispute is from August, 2008 to June, 2012. Thus, the affairs of the appellant were in the knowledge of the Department - all the transactions have been duly recorded in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays Resorts India Ltd., (MHRIL for short) under Supply of Tangible goods (SOTGS for short). (d) Whether extended period of limitation is invokable. (e) Whether penalty under Section 77 and 78 is imposable. 3. This Tribunal allowed the issues (a), (b) and (e) in favour of the appellant. 4. The prayer of the appellant that issue No. (d) with regard to applicability of extended period of limitation is not denied. It is the further contention that there has been an error so far issue No. (c) is concerned, recording the findings as - service tax with respect to Supply of Tangible Goods Service (SOTG) is applicable only in case where the effective control and possession is not transferred to MHRIL. Whereas in the appellant case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. have been transferred to the lessee and the lessor got no effective control and possession of the same. Accordingly, it is held that there is no liability to service tax under the head SOTG. 7. We also find that the Tribunal have not decided the ground on applicability of extended period of limitation. From the facts and circumstances, we find that the appellant was registered with the Service Tax Department since 07.02.2008 in the category of management consultancy, renting of immovable property, club/ association membership, tour operator, health club, bar association etc. The accounts of the appellant have been audited by the Central Excise Department from time to time till 2011. Further, the period under dispute is from August ..... X X X X Extracts X X X X X X X X Extracts X X X X
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