2014 (10) TMI 647

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant : Mr. A. Sarveswara Row, Adv. For the Respondent : Mr. N. Jagdish, A.R. ORDER Per B.S.V. MURTHY; The brief facts of the case are that the appellant is registered as a service provider under the category of 'Mandap Keeper' with effect from 15.11.2007 and discharged service tax from December 2007 onwards. The said category of service is liable for tax with effect from 01.7.2003....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hem and therefore, service tax should not have been levied at all. He submitted that no evidence has been produced by the Revenue to show that the appellants have collected extra amount towards the hall. Therefore, the demand is not sustainable since the entire demand is related to extended period. 3. Learned A.R. submitted that these submissions have been considered by the lower authorities. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the appellant did not provide information as to whether there was any different prices for food and beverage in the restaurant and provided in the hall. 4.  The above discussion and the consideration of the submissions made by both sides would show that the appellants are providing a hall for use for small functions; they did not charge separately for the hall; they paid vat on the e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egards limitation, we find that the appellant is doing restaurant business, it cannot be said that they had valid ground not to pay tax. Prima facie, we find that extended period also is invokable. 7.  As regards renting of immovable property, extended period could not have been invoked since the levy has been regularized by retrospective amendment. Therefore, prima facie, the appellant ha....