9911796707
TMI Blog2013 (9) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... he said notification cannot be extended to the appellant on the ground that the services does not stand provided by them directly but they have provided the services to some other party, who had further provided the said services to Unicef – Held that:- Service was provided to Unicef has led to a bona fide belief on the part of the assessee to entertain a view that no further service tax is requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 78 of the Finance Act and penalty of Rs.5,000/- imposed under Section 77. 2. After hearing both the sides, we find that the appellant is a registered Service Tax provider under the category of Event Management and were discharging their service tax liability accordingly. The dispute in this present appeal relates to two agreements entered into between them and M/s. Lintas India Pvt. Ltd. a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave provided the services to M/s. Lintas who had further provided the said services of M/s. Unicef . On this issue, we note that the notification in question exempted services provide by any person to Unicef . As per the appellant, they have not provided a part of the services as a sub-contractor to M/s. Lintas but the entire event relating to "save girl child" stands managed by them and as such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such the confirmation of the service tax in respect of the part of the services being provided by the appellant to M/s. Rural Communication Marketing would amount to double taxation. The said plea of the appellant does not stand rebutted by the lower authorities. Inasmuch as M/s. Rural Communication Merketing Private Ltd. has paid the entire service on full value of the services. We at this prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re service tax demand was being paid by M/s. Rural Communication Marketing Pvt. Ltd. in this case, the service were being provided to Unicef in the second case, and as such can lead to a bona fide belief on the part of the assessee to entertain a view that no further service tax is required to be paid by them. As such on limitation also, we find favour with the appellant. Stay petition is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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