9911796707
TMI Blog2017 (11) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... and workshops organized by the appellant are meant for or open to general public. The analysis and reasoning in the impugned order is more close to the statutory definition for the tax entry - demand upheld. Time limitation - Held that: - the impugned order itself while examining the liability of the appellant for penalty under Section 78, held that there is no mens rea behind the non-payment of service tax on the part of the appellant. That being so, we find that the ingredients for invoking extended period for demand is absent in the present case - extended period and penalty cannot be imposed. Appeal allowed in part. - Service Tax Appeal No.1776/2011(DB) - ST/A/57349/2017-CU[BD] - Dated:- 25-10-2017 - Mr. (Dr.) Satish Chandra, P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act. Being aggrieved, assessee-appellant have filed the present appeal. 3. With this background, ld. Counsel for the appellant submitted that the appellant is one of the premier Management Institute of India. They are conducting various conferences, seminars and these are open to general public. The activities of conducting such conferences cannot be taxed under convention services as per the statutory definition. He also contested the demand on limitation as no allegation of suppression, fraud can be sustained against the Institute. He prayed for setting aside the impugned order. He accepts that no penalty was imposed under Section 78 holding that there is no mens rea on the part of the appellant. 4. On the other hand, ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms general public and thereafter, arrived at the findings with reference to the scope of activities undertaken by the appellant. He also quoted, illustratively, the scope of certain conferences organized by the appellant. Admittedly, any person of a specialized group is also a part of general public for other purpose. In a general way, all persons, in given situation, are part of general public . However, when a person takes part in a activity with reference to his expertise, skill, etc. he is no more a part of general public and becomes a part of a select group or recognized group of public with certain common basis. In these aspects, we are not in agreement with the plea of the appellant that the conferences, seminars and workshops o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
