2015 (1) TMI 1200

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....n, Member (T) Shri S.S. Gupta, CA, for the Appellant. Shri S.V. Nair, Asst. Commissioner (AR), for the Respondent. ORDER This appeal is directed against Order-in-Appeal No. KKS (26) 26/STC/2009, dated 30-3-2009. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding confirmation of demand of Service Tax liability on the appellant fo....

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....party that they were using HRD Centre mainly for their own function and also provide the said facility to outsiders for conducting the meeting, functions, etc., the said activity would fall strictly under the category of mandap keeper and not under the category of convention centre services. He relied upon the decision of the Tribunal in the case of Taj View Hotel v. CCE, Kanpur - 2014 (7) TMI 160....

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....es and perusal of records, we find that the dispute herein is regarding whether the services rendered by the appellant would fall under the convention centre services or mandap keeper services for the period post 16-7-2001. 8. We would like to record that post 16-7-2001 the new entry of the convention centre service was introduced which in our view covered by the services rendered by the a....

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....it by limitation as the show cause notice is issued on 4-6-2004. Our conclusion is based on the fact that the appellant had in his ST-3 returns indicated the availment of benefit of Notification No. 21/97-S.T. 9. As regards the tax liability for the period April, 2001 to September, 2003, we find that the said tax liability needs to be confirmed under the category of convention centre servi....