9911796707
TMI Blog2013 (2) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... and is hit by limitation of time - Ground on which the proviso to extended period of time was invoked is that the appellant had not disclosed the disputed activities in ST 3 forms or in any other manner to the Department. The appellant had submitted a copy of letter dated 23-9-2004 addressed to the Jurisdictional Deputy Commissioner duly acknowledged by the Jurisdictional Superintendent of STC wherein they had informed their activities to the Department. So the allegation that the disputed activities were not disclosed to the department fails.There is no suppression of facts in the present case with an intention to evade payment of Service tax and the proviso to extended period of limitation of time cannot be invoked in the present case. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 75 of the Finance Act, 1994 besides proposal to impose penalties under Sections 76, 77 78 of the Finance Act, 1994 was issued to the appellant. After due process of law, the Lower Adjudicating Authority had confirmed the proceedings initiated in the Show Cause Notice after dropping the proposal for penalty imposed under Section 76 of the Finance Act, 1994 vide impugned Order-in-Original. 2. Aggrieved, the appellant had filed this appeal mainly on the following grounds : (i) that the extended period had been invoked in the SCN on the ground that the appellant has failed to disclose their activities to the department either in their ST3 return or in any manner. But on the contrary the appellant had given details regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... card these documents. (vii) that according to Section 65(105)(zzzm) the services provided in relation to sale of space for advertisement in print media is exempted from payment of Service tax. Therefore services provided by the appellant under the category of Sale of space or time for advertisement services are outside the purview of levy of Service tax. 3. A personal hearing was held on 12-8-2011 and Shri P. Ravindran, Advocate, appeared on behalf of the appellant and reiterated their submission. Despite intimation, none appeared on behalf of the respondent Department. 4. During the hearing, in addition to reiterating the submissions made already in the appeal memorandum, the advocate has further emphasized that this is a case where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation of time : 5.1 I find that the appellant was issued with Show Cause notice invoking proviso to extended period of time for non-payment of Service tax on the stall charges, events conducted abroad claiming export of services and media charges during 2003-04 to 2007-08. It is an admitted fact that the appellant is a registered service provider of Event management Service and subsequently registered with the Department under the categories Business Exhibition Services and sale of space for Advertisement services. I find from the records that the only ground on which the proviso to extended period of time was invoked is that the appellant had not disclosed the disputed activities in ST 3 forms or in any other manner to the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant and I hold that the appellant is not liable to pay service tax on the same during the disputed period. When the demand does not sustain for the surviving period, the question of interest and penalty does not arise. 6. In view of the discussions above, I hold that - (i) the major part of the demand period is time-barred and the period of demand which is within a year prior to the date of issue of SCN alone survives. (ii) the appellant is not liable to pay Service tax on the charges collected towards sale of space for advertisements in the print media as it is exempted from levy of Service tax. (iii) the appellant is not liable to pay service tax on the services rendered for conducting events at Srilanka, as it is expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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