JUDGMENT

K.S. Jhaveri, J. - 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