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TMI Blog2017 (5) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice", "sale of advertising space of time service", "supply of tangible goods service" and "Health Club and Fitness Service" to their clients but failed to discharge the service tax liability on these services during the period April 2006 to March 2011 in respect of mandap keeper and Health Club and Fitness Services, May 2006 to March 2011 in respect of Sale of Advertising Space or Time Service, 01.06.2007 to March 2011 in respect of Renting of immovable property services and 16.05.2008 to March 2011 in respect of Supply of Tangible Goods for Use. Show-cause notice dated 22.10.2011 was issued for demand of service tax along with interest and also proposing to imposing penalty; the notice also invoked the extended period on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. 5. Learned D.R. on the other hand reiterates the findings of the lower authorities. 6. On careful consideration of the submissions made by both sides, we find that the services rendered by appellant under the category of mandap keeper service, health club & fitness service, sale of advertising space or time service, renting of immovable property service and supply of tangible goods for use are covered under Finance Act, 1994 as taxable categories. It is seen that appellant is not disputing the fact that they have received consideration by rendering these services to their clients. The only issue being contested before us that there cannot be invocation of extended period for demand of tax and consequent penalties. We find that the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n BEST Undertaking Vs. Commissioner of Central Excise, Mumbai - 2007 (213) ELT 202." 6.2 In the facts and circumstances of this case, we hold that the extended period cannot be invoked against the appellant for demanding service tax liability on the findings that there was suppression of facts with intention to evade service tax liability. To that extent we allow the appeal of the appellant. 6.3 In sum, the service tax liability needs to be recomputed by the adjudicating authority that falls within the period of limitation and interest liability thereon also needs to be discharged by appellant. The demand beyond the period of limitation is set aside. 6.4 As regards the penalty, we find that the appellant being statutory body, the intenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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