K.S. Jhaveri, J. - (1.) By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby Tribunal has partly allowed the appeal of the assessee [2017 (5) G.S.T.L. 169 (Tri.-Del.)].
(2.) Counsel for the appellant has framed following substantial question of law :- "(i) Whether the CESTAT was justified in restricting the demand of Service Tax to normal period despite holding the activity of the assessee to be classifiable under "Business Auxiliary Service" and liable to Service Tax, when the assessee has concealed and suppressed the said information? (ii) Whether the CESTAT was justified in deleting the demand for the extended period and thereby granting benefit to the assessee of its own fault, as the assessee has suppressed the fact of its liability with intent to evade payment of Service Tax?"
(3.) The facts of the case are that the appellant is a Govt. company having 100% share holding of State of Rajasthan. The main activity of the appellant is to develop tourism and infrastructure activities in the State of Rajasthan. They have introduced railway transport by the name and style of "Palace on Wheels" and "Royal Rajasthan on Wheels", to develop the tourism in Rajasthan for people coming from abroad and outside State. They have entered into an agreement with various emporia/shops which come in the way of the journey on the said two trains, for stopping the trains before the said shops to facilitate the passengers to do shopping, etc. The appellant charge a facilitation fee for the said purpose. 3.1 The Revenue entertained a view that the amount received by the appellant in the name of "facilitation fee", is commission from various shops and emporia for providing services of promoting or marketing or selling of goods provided or belonging to the emporia/shops, is liable to Service Tax under the category of 'Business Auxiliary Service' in terms of Clause 19(i) of Section 65 of Finance Act, 1994. Accordingly proceedings were initiated against the respondent for confirmation of demand of Service Tax in respect of commission received by them within the period April, 2005 to March, 2010, by way of raising a Show Cause Notice (SCN) dated 20-10-2010. ;