2017 (5) TMI 884

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....Iyer, Supdt. (AR), for respondent ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Original No.59/BR-59/ST/Th-I/2011 dated 30.09.2011. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this case is whether appellant is required to discharge the service tax liability under the category of 'mandap keeper services' or otherwise.....

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....e also appropriated the amounts deposited by appellant during investigation. 5. At the outset we find that the amount received by appellant by renting out the halls / open spaces/ theaters and auditoriums to various clients is definitely taxable under the category of "mandap keeper services". Definition of mandap keeper services under Section 65 (67) clearly indicates that a person who allows t....

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....hority that the appellant should have applied for registration or approached to department for clarification about the taxability of the revenue forming part of their income is enough to invoke extended period of limitation, is incorrect appreciation of fact and law by the adjudicating authority. This our view is fortified by the decision of the Tribunal in the case of Gadkari Rangayatan v. CST - ....

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....y/ government bodies, there can be no mala fide intention to evade payment of Service Tax and it can be considered only as an omission on the part of the appellants and, therefore, there is no need to impose any penalty and invoke any extended period of time. A similar view was held in the case of other government bodies, in BEST Undertaking Vs. Commissioner of Central Excise, Mumbai - 2007 (213) ....