Tribunal rules service tax applies to temporary supply of goods, dismissing appeal due to non-disclosure.

The Tribunal upheld the classification of services as the supply of tangible goods rather than convention services, finding the appellant liable for Service Tax on the temporary supply of goods. The demand for Service Tax was deemed justified due to the appellant's failure to disclose the value of these services to the Department. The extended limitation period was applied as the appellant did not disclose the provision of services, leading to the dismissal of the appeal by the Tribunal.

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Issues involved:
Classification of services as supply of tangible goods or convention services; Applicability of Service Tax; Limitation period for issuing demand notice.

Classification of services as supply of tangible goods or convention services:
The appellant provided tangible goods like sound systems, LCD projector, etc., on rent but failed to pay Service Tax. The appellant argued that these services should be classified as Convention Services based on circulars issued by the Board. However, the Commissioner (Appeals) upheld the classification as supply of tangible goods services. The Commissioner found that the goods were provided on rent without transferring right of possession and effective control, falling within the definition of taxable entry for supply of tangible goods services. The Commissioner also noted that the goods provided were not exclusively used for convention services, and no evidence was presented to prove otherwise. The circulars cited by the appellant were found inapplicable to the case, leading to the rejection of the appellant's argument.

Applicability of Service Tax:
The demand for Service Tax on the supply of tangible goods was confirmed by the adjudicating authority and upheld by the Commissioner (Appeals). The appellant's contention that demanding Service Tax for temporary supply of goods was contrary to the law was rejected. The Commissioner held that the appellant's actions fell within the scope of taxable entry for supply of tangible goods services, and the demand was justified. The appellant's failure to disclose the value of these services to the Department, despite being registered for other services and paying Service Tax regularly, led to the application of the extended period of limitation.

Limitation period for issuing demand notice:
The Commissioner (Appeals) determined that the extended period of limitation applied to the appellant's case due to their failure to disclose the provision of supply of tangible goods services to the Department. Despite being registered for other services and regularly paying Service Tax for those services, the appellant did not disclose the relevant information, justifying the issuance of the demand notice within the extended limitation period. The Tribunal found no discrepancies in the Commissioner's reasoning and upheld the impugned order, dismissing the appeal.

This comprehensive analysis of the judgment covers the issues of classification of services, applicability of Service Tax, and the limitation period for issuing the demand notice, providing a detailed understanding of the Tribunal's decision.

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