Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S. Sangu Chakara Hotels Pvt. Ltd on 3 April, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/105/2006
(Arising out of Order-in-Appeal No. 178/2005 (TRY)(ADK) dated 14.11.2005 passed by the Commissioner of Central Excise (Appeals), Tiruchirappalli)
Commissioner of Central Excise, Tiruchi Appellant
Vs.
M/s. Sangu Chakara Hotels Pvt. Ltd. Respondent
Appearance Shri K.P. Muralidharan, AC (AR) for the Appellant Shri V.S. Manoj, Advocate for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Honble Shri Madhu Mohan Damodhar, Technical Member Date of Hearing / Decision: 03.04.2017 Final Order No. 40592 / 2017 Per D.N. Panda Challenging the order passed by learned Commissioner (Appeals) holding in favour of the assessee that the respondent who was all along a provider of mandap keeper service cannot be converted into a convention service provider, Revenue says that decision of the learned Commissioner (Appeals) is erroneous in law.
2. The respondent on the other hand says that what that was the nature of activity of mandap keeper service is not altered to be a convention service by virtue of Notification No.4/2001-ST dated 9.7.2011 issued. Therefore, respondent was rightly dealt by Commissioner (Appeals).
3. Respondents contention as above is agreeable because the character of the activity carried out is the test of taxability. Character of the service provided does not change by virtue of a notification issued when law recognizes otherwise. On this reasoning itself, Revenue appeal is liable to be dismissed.
4. Having been satisfied on the first principle of law that the respondent was all along mandap keeper service provider, in absence of any specific enquiry by Revenue to bring the amount of consideration received was from provision of service of convention service, there is no necessity to make further enquiry at this level. Accordingly, appeal is dismissed.
(Dictated and pronounced in open court)
(MADHU MOHAN DAMODHAR) (D.N. PANDA)
Technical Member Judicial Member
Rex
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