9911796707
TMI Blog2024 (11) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... enting of Samudhaya Bhavana and also towards renting of shops for business purposes. Appellant also not discharged the service tax on the legal expenses incurred under the reverse charge mechanism. Accordingly, a show cause notice dated 23.04.2020 was issued to Appellant for the period from 2014-2015 to 2017-2018 (April 2017 to June 2017). The Appellant had made detailed reply stating that the activities are exempted as per the mega Notification No. 25/2012 dated 20.06.2012. The Appellant also challenged the demand on the ground since it is barred by limitation. Though the Adjudicating authority dropped the demand against Samudhaya Bhavan, confirmed part of the demand on renting of tangible goods, on commission collected under provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .S Travels vs Commissioner of Central Excise, Meerut (2008 (15) STT 437 (Tri- Ne Delhi) vi. M/s Kushal Fertilizers Pvt Ltd vs Commissioner of Customs & Central Excise (2009 (13) SCC 515 (SC) vii. M/s Sourav Ganguly vs Inion of India & Ors WPNo. 3137 (W) of 2013 (Calcutta) 3. As regarding the submission on merit, the Ld. Counsel for the Appellant drew my attention to the grounds of appeal and reply to show cause notice. The Ld. Counsel further submits that the chairs, Dias, idol, gas stove, generator, grinder, carpet, screen/mat are part of the premises of the Samudhaya Bhavana and consequently the entire amount collected in this regarding is exempted from levy of service tax as per Entry No.5 of mega Notification No. 25/2012 dated 20.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (3) of Section 66(F) of the Finance Act, and the rent received also deserves to be exempted once the activity of providing education by the petitioner-institution is exempted from service tax." 5. As regarding demand of Service Tax on rent, Ld counsel submits that the place is meant for general public to conduct religious ceremony and adjacent to temple. Tariff is only Rs 500/- and it is exepted from levy of service Tax as per Mega Exemptopm Notification No. 25/2012 dated20.06.2012 as well as substituted by notification no. 6/2014 dated 11.07.2014 vide entry No. 18. 6. Ld AR reiterated the findings in the impugned order and submits that though the Adjudication authority dropped the demand under the Mandap service, the other services ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FAI cases. We have seen more or less the same state of affairs in respect of other assessees also. The show-cause notices and the relied-upon documents loudly disclose the suppression of the facts by these parties whose intent to evade payment of service tax is evident from the records. In the case of Mehta & Co. (supra), the Hon'ble Supreme Court held that the extended period of 5 years prescribed under the proviso to Section 11A(1) of the Central Excise Act (which provision is pari materia with the proviso to Section 73(1) of the Finance Act, 1994) could be reckoned from the date of acquisition of knowledge by the department. The ratio of the decision is squarely applicable to the present cases. No final decision of this Tribunal or any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
