2017 (1) TMI 929

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....-payment of service tax and imposing the penalty. 2. Briefly the facts of the case are that the appellant is registered with the Service Tax Department from 2007 onwards. Appellant concern was audited by the audit team for the period from April 2004 to March 2009 by the Service Tax Department and the audit team observed that the assessee had short-paid service tax for the period April 2007 to December 2008 to the extent of Rs. 36,742/- and that the credit of Rs. 3,10,373/- was wrongly availed by them on service tax paid to BBMP towards rent. Thereafter a show-cause notice was issued by invoking the extended period. Thereafter the Assistant Commissioner vide his order dated 14.2.2011 confirmed the demand. Aggrieved by the said order, the ap....

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....ent as there is no such allegation made in the notice and the notice is pursuant to the audit of books of accounts of the concern. He further submitted that the credit has been wrongly denied on advertisement expenditure as well as tour operator service. The appellant has given clear explanation for advertisement expenditure wherein the appellant sponsored certain programme for their advertisement purpose and the said expenditure clearly covered under the definition of input service . The question of denial is untenable. Similarly, the credit of service tax on tour operators fall in the definition of input service because the appellant had to arrange tour for the staff of the organization and the same fall within the definition of input ser....