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2024 (3) TMI 754 - CESTAT HYDERABADLevy of service tax - Business exhibition service - Demand on electricity charges - Mandap keeper service - penalty - HELD THAT:- The appellants are engaged in various activities and the department, based on their documents like ledgers, etc., considered certain services as falling under certain specific headings and therefore, liable to service tax. Business exhibition service - HELD THAT:- The Original Authority has not given substantive grounds to cover their activities and has not effectively rebutted their submissions. On the other hand, the judgment cited by the appellant in M/S. KARNATAKA EXHIBITION AUTHORITY VERSUS C.C.,C.E. & S. T-MYSORE [2018 (7) TMI 1672 - CESTAT BANGALORE], which covers almost identical activities clearly holds that such activities would not fall under ‘business exhibition services’. Therefore, demand in both the appeals under the category ‘business exhibition service’ is not sustainable and accordingly, demand to that extent is set aside. Demand on electricity charges - HELD THAT:- It appears that they were being collected on actual basis and being submitted to the electricity department and therefore, the same cannot be liable to service tax and therefore, the demand to that extent is also set aside. Mandap keeper service - HELD THAT:- The demand on ‘Mandap Keeper service’ amounting to Rs.9,727/- is upheld as he has already accepted the demand on services other than ‘Business Exhibition service’. Penalty - HELD THAT:- In view of the facts of the case and lack of substantive grounds to establish any deliberate attempt to evade service tax, the penalty under Sec. 76, 77 and Fine under Sec 70 are also set aside. Appeal allowed in part.
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