9911796707
TMI Blog2019 (5) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... eon and, which was confirmed by the adjudicating authority with interest thereon - even before the adjudication stage, the respondent has been contending that no tax is required to be paid both on stall charges and export services. It is not the allegation that assessee had not filed ST-3 returns. There are no justifiable reasons or grounds to allege suppression or fraud etc. with intention to evade payment of tax on the part of the assessee. Even as early as 23.09.2004, assessee had submitted a letter addressed to the department wherein they had informed the scope of nature of their activities - the Commissioner (Appeals) is correct in ordering that the extended period of limitation cannot be invoked in this case and that the SCN will o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pace on the coupons or the advertisement banners displayed in such events or exhibitions. They have opted to discharge the liability towards services to the Government after the receipt of the payments by their clients. Upon scrutiny of audit of the respondent (assessee), it was noticed that there was difference in the taxable value shown in ST3 returns and the Profit and Loss Account for the period 2003-04 to 2007-08 leading to short payment of service tax. Department took the view that short payment was due to non-payment of service tax on Stall charges, events conducted abroad claiming export of services and media charges. Hence a show cause notice dt. 16.10.2010 was issued to the respondent proposing demand of an amount of ₹ 39,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006-07 13,65,207 8,22,323 5,42,884 2007-08 17,49,304 4,16,667 13,32,637 Total Non-Payment 39,04,099 2.3 The assessee had not paid service tax on stall charges. These are charges for setting up space / stalls for participation in exhibitions etc. The assessee unit charges the customers Service charges/ Stall charges, Advertisement Charges for the services provided by them relating to organizing of an event or business exhibition, selling of space on the coupons or the adver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case. He prays for setting aside the impugned order and restoring the order of original authority by allowing the appeal of Revenue. 3. On behalf of the respondent, Ld. Advocate Lohit Vasa, supports the order of Commissioner (Appeals). He has also filed cross objections inter alia contending that the Revenue s appeal is not maintainable as it has been prepared without the meeting of the Committee; that there is no proper authorization by the Committee for filing the appeal before Tribunal; that the order and signature of Commissioners bears no date. It is also submitted in the cross-objections [in para 6 (iv)] that the Commissioner (Appeals) order is legal and proper. 4.1 Heard both sides. The issue to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee had given details regarding their activities in their ST-3 forms filed periodically. It is stated that longer period of limitation is not invokable when the assessee has been regularly filing ST-3 returns. Hence, the demand raised by department for the period 2003 to October 2007 is barred by limitation. ii) that Business Exhibition Service was brought under tax net only w.e.f. 10.09.2004. The services rendered by the assessee cannot be classified under both Event Management Service and Business Exhibition Service simultaneously by the department. (iii) that having permitted amendment of the registration certificate to incorporate the Business Exhibition Services at a later date, the department had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that assessee had filed ST-3 returns, the Commissioner (Appeals) concluded that there is no suppression of facts in the present case with intention to evade payment of service tax and proviso to extended period of limitation cannot be involved in the present case and based on these findings, the Commissioner (Appeals) has held that the major part of the demand period is time barred and the period of demand for period from 17.10.2007 will only survive. 4.5 In respect of media charges, the Commissioner (Appeals) has found that the services rendered by assessee to the registered newsletter during the disputed period is exempted from service tax as per provisions of law in Section 65(105) (zzzm) ibid. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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