2017 (8) TMI 794

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....Appellant Mr. Sanjay Jain (DR) for the Respondent ORDER Per: B. Ravichandran The present appeal is against order dated 27.11.2012 of Commissioner (Appeals), Delhi-I. The appellant are a non-profit society registered under Societies Registration Act, 1860, generally engaged in promotion of art and cultural activities. The dispute in the present appeal relates to the liability of the app....

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....tax under the category of renting of immovable property service. They bonafidely believe that they are not a 'Mandap Keeper' and as such not liable to tax under Mandap Keeper Service from 2005. Though, they were registered under renting of immovable property service, they did not pay service tax on the considerations received for renting out the art galleries for display of paintings etc. 3. Th....

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....s clearly establish that the activity is nothing but Mandap Keeper Service. There is no reason to exclude consideration received from renting out art galleries for temporary display of paintings etc. This is also clearly covered by Mandap Keeper Service. Regarding limitation, the Ld. AR submitted that when the appellant took registration for renting of immovable property, the Revenue conducted inq....

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....nance Act, 1994. We do not find that this acting is more appropriately classified under general category of renting of immovable property. 6. Regarding limitation, we note that though the appellant took registration in March, 2008, they have not discharged service tax on all rental income received by them. They have chosen to pay service tax in respect of certain premises, excluding some other ....