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TMI Blog2018 (12) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... as in the said circular, it was clarified that while providing space for holding convention service, any other ancillary services are also provided then such ancillary services cannot in any manner dilute the classification of the services as 'convention service'. Time limitation - Held that:- Since the assessee though registered with Service Tax Department for other services namely, erection commissioning and installations services and paying Service Tax regularly with respect to the said services by filing the ST-3 returns, but never indicated the facts of providing supply of tangible goods services nor disclosed its value to Department, therefore, extended period of limitation is applicable to the appellant's case. In absence of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrong classification of the services ordered by the adjudicating authority, inasmuch as they have provided LCD projector, sound systems etc. against rent, which ought to have been classified as Convention Services, but was classified as supply of tangible goods services. It is his contention that in the Circular dated 9.7.2001, clarification issued by the Board disclosed that providing facilities, such as, Video Conferencing, Overhead projector, speakers, microphone etc. in providing Event Management Service be considered within the scope of Convention Service. Hence, considering the supply of the aforesaid goods for the purpose of its use in Seminar, Convention etc. as supply of tangible goods, resulted into wrong classification and is li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er person in relation to supply of tangible goods including, machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances. 6. Analyzing the scope of the aforesaid entry, the learned Commissioner (Appeals) observed that the appellant had supplied sound systems, LDC projector etc. on charge of rent for use of the same by the customers without transfer of right of possession and effective control of goods to the other party. Further, the learned Commissioner (Appeals) analyzing the scope of 'convention services', defined under Section 65(105)(zc) meaning any service provided or to be provided to any person, by any person in relation to ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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