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TMI Blog2017 (3) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2004 to 01.03.2005. Show cause notice dated 04.03.2008 was issued demanding service tax amounting to Rs. 40,37,177/- by taking the view that the appellant has rendered "Airport Service" falling under Section 65(105)(zzzzm) read with Section 65(3c) of the Finance Act, 1994. After due process of adjudication the original authority confirmed service tax demand alongwith an order for payment of interest and imposition of penalty under various sections of the Finance Act, 1994. The appellant challenged this order before the Commissioner (Appeals) who vide his impugned order upheld the same. Hence, the present appeal. 2. With the above background, we heard Sh. J. K. Mittal, ld. Counsel for the appellant as well as Sh. Sanjay Jain, ld. AR for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining the time limit. In cases of suppression the department can issue show cause notice within a period of five years from the date of detection of such evasion. He relied upon the decision of Hon'ble Gujarat High Court in the reported as CCE, Surat-I vs. Neminath Fabrics Pvt. Ltd. - 2010 (256) ELT 369 (Guj.), which was affirmed by the Hon'ble Supreme Court. 6. The activity undertaken by the appellant involves collecting airport admission ticket charges as per the licence agreement with the Airport Authority of India. The appellant was permitted to collect fees per visit as airport ticket charges and was allowed to retain the same on payment of licence fees. Department raised demand for service tax under the category of airport services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial relief". In view of the above authoritative pronouncement of the Apex Court, the service tax is liable to be paid on the appellant's activity in the category of airport service. 7. The main ground raised by the appellant against the charging of service tax is that the demand is time barred. The claim of the appellant is that non payment of service tax by the appellant came to the notice of the department in the month of March, 2005. It is also on record that the appellant has got himself registered for payment of service tax and started paying tax w.e.f. 02.03.2005. The demand for service tax has been raised under Section 73 of the Finance Act by the Revenue by invoking the extended period of limitation. We note that the said short pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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