Amusement Park Taxable Post-2015, Tribunal Annuls Rs. 1.73 Crore Demand Citing Time-Bar and Procedure Errors.

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....The appellant provided two services - servicing of motor vehicles and running an amusement park. The amusement park service was exempt from service tax until 1.6.2015. After that, it became taxable but the appellant did not pay service tax, claiming it was covered under the negative list or exemption. However, the tribunal held that the amusement park service was not covered under the negative list or exemption after 1.6.2015 and hence taxable. Regarding the time limitation, the tribunal held that since the appellant had a bona fide belief of non-taxability and the revenue did not scrutinize the returns, the extended period of limitation cannot be invoked. The demand for short payment of service tax under repairs and maintenance services wa.........