2018 (6) TMI 931

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....ta, C.A., for appellant Shri M.K. Sarangi, Joint Commissioner and Shri Dilip Shinde, Assistant Commissioner (ARs), for respondent ORDER Per: Ramesh Nair The brief facts of the case are that the Appellant were issued SCNs dated 22.06.2011 and 23.03.2013 alleging that the appellant is rendering "Convention Service" and is raising bills for the same; that while raising bills for "Conferen....

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....proposed to demand service tax amounting to Rs. 53,46,854/- for the period from 2006-07 to 2009-10 along with interest and to impose penalty under Section 76, 77,and 78 of FA,1994. The SCN dated 23.03.2013 for the period from April, 2012 to September, 2012 also proposed demand of service tax of Rs. 1,23,588/- on the same ground. The SCN dated 22.06.2011 was adjudicated by the Commissioner Central ....

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..... Ld. C.A., Shri S. S. Gupta, appearing for Appellant submits that the appellant are engaged in providing different types of services which are taxable under event management, real estate, beauty parlour, construction etc. They own a hotel at Ambey Village which has facilities like sightseeing, boating, adventurous sports etc. Many big corporates for having fun and leisure time book hotel in group....

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.... He relies upon various judgments of Tribunal: (i) Taj View Hotels V/s C.C.EX. Knpur.-2014-tiol-1128- CESTST-DEL. (ii) C.C.Ex. & CUS,NASIK V/s. Automotive manufacturers ltd - 2016 (42) STR.448 (Tri-Mum.) (iii) CCE V/S. Chokhi-Dhani Resorts Pvt Ltd- 2017 (1) TMI-CESTAT NEW DELHI. (iv) Magrpatta Township Developers & Construction Co. Ltd -2014-TIOL-1728-CESTAT-MUM....