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TMI Blog2018 (5) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax under various categories and separate litigation was there whether the activity undertaken by the appellant is covered within the definition of ‘tour operators’. It is further on record that the appellant has been subjected to periodical audit repeatedly both by the the department as well as statutory audit by CAG. It is further on record that the appellant is a State Government undertaking which can have no intention to deliberately evade payment of service tax - the demand made in the show cause notice has to be restricted to that falling within the normal time limit under section 73. Demand of service tax is sustained within the normal period of limitation and set aside for the period beyond it - case is remanded to the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tourism in Rajasthan for people coming from abroad and outside State. They have entered into an agreement with various emporia/shops which come in the way of the journey on the said two trains, for stopping the trains before the said shops to facilitate the passengers to do shopping, etc. The appellant charge a facilitation fee for the said purpose. 3.1 The Revenue entertained a view that the amount received by the appellant in the name of facilitation fee , is commission from various shops and emporia for providing services of promoting or marketing or selling of goods provided or belonging to the emporia/shops, is liable to Service Tax under the category of Business Auxiliary Service in terms of clause 19(i) of Section 65 of Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paying service tax under various categories and separate litigation was there whether the activity undertaken by the appellant is covered within the definition of tour operators . It is further on record that the appellant has been subjected to periodical audit repeatedly both by the the department as well as statutory audit by CAG. It is further on record that the appellant is a State Government undertaking which can have no intention to deliberately evade payment of service tax. In view of the above, we are of the view that the demand made in the show cause notice has to be restricted to that falling within the normal time limit under section 73. Demands falling beyond this time period is liable to be set aside. 12. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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