https://www.taxtmi.com/caselaws?id=173762 Convention centre services were treated as the applicable taxable category from 16-07-2001, even though the activity had overlap with mandap keeper services and the appellant had earlier paid tax under that head while claiming abatement. The demand for July 2001 to March 2003 was set aside as time-barred because the show cause notice was issued on 04-06-2004 and the availment of abatement was disclosed in ST-3 returns. Penalties were also deleted, the dispute being one of classification and abatement eligibility and the appellant's view being bona fide. The tax demand survived only for the period within limitation. en-us Thu, 15 Jan 2015 00:00:00 +0530 Tue, 22 Sep 2015 12:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173762 Convention centre services were treated as the applicable taxable category from 16-07-2001, even though the activity had overlap with mandap keeper services and the appellant had earlier paid tax under that head while claiming abatement. The demand for July 2001 to March 2003 was set aside as time-barred because the show cause notice was issued on 04-06-2004 and the availment of abatement was disclosed in ST-3 returns. Penalties were also deleted, the dispute being one of classification and abatement eligibility and the appellant's view being bona fide. The tax demand survived only for the period within limitation. Case-Laws Service Tax Thu, 15 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173762