TaxTMI 
TaxTMI 
TaxTMI 
2013 (2) TMI 536
X X X X Extracts X X X X
X X X X Extracts X X X X
....fly stated facts of the case are the appellant are providing services of Event management, Business Exhibition and Sale of space for advertisement services. During the course of audit of their accounts by the Officers of Internal Audit of Service Tax Commissionerate, Chennai, it was noticed that there was difference in the taxable value shown in ST3 returns and the P&L account for the period 2003-04 to 2007-08 leading to Short payment of Service tax. The 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 proposing to demand an amount of Rs. 39,04,099/- towards non-payment /Short payment of Service tax/cess under proviso to Se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent of the registration certificate to incorporate the Business Exhibition Services at a later date the department had in fact conceded that the service rendered by the appellant falls under Business Exhibition services. (iv) that Department cannot take a stand that it will fit same service under different category at different point of time. (v) that demand has made without properly classifying the services rendered and therefore this demand made without classification is not sustainable. (vi) that the appellant in the ST3 forms filed periodically before the department had given the details regarding export of services and have also furnished letter from Indian High Commission in Colombo, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted 23-9-2004 (informing the nature of activities and non-liability of Service tax to the Government) whereas the SCN was issued in October 2008 and hence it is time-barred; that he has further submitted that the space provided to print media was also exempted from payment of Service tax. He has also filed written submission during the hearing, which has been taken on record. 5. I have carefully gone through the records of the case and also the oral as well as written submissions made. I take up the main appeal, after waiving pre-deposit, for decision. The issues to be decided in the instant case are whether - (i) the demand is hit by limitation of time as claimed by the appellant. (ii)  ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s of the appellant, I hold that there is no suppression of facts in the present case with an intention to evade payment of Service tax and the proviso to extended period of limitation of time cannot be invoked in the present case. The date of issue of SCN is 16-10-2008 and the period of demand covered is from 2003-04 to 2007-08. As there is no suppression of facts in the period, a copy of letter dated 9-4-2007 from the High Commission of India, Colombo, supporting the exhibition conducted by the appellant during September 2007, a copy of NOC given by Indian Trade Promotion Organization, New Delhi for conducting 'Image Today' exhibition in Colombo and a copy of the VAT invoice dated 3-10-2007 issued by the Director of the venue where the exh....