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2018 (8) TMI 1220

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..... tions that road shows and camps are covered under the Business Exhibition Service. The services rendered by the appellants come under Business Exhibition Service chargeable to service tax prior to 10/09/2004 - portion of the demand confirmed requires to be dropped and the same has to go to the original authority for quantification of the tax payable by the appellants for the period 10/09/2004 to 15/12/2004. Penalty - Held that:- The issue being one related to interpretation of the provisions of statute, penalty cannot be imposed on the appellants. Appeal allowed by way of remand. - ST/56/2007-DB - Final Order No. 20954/2018 - Dated:- 11-7-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri Ra .....

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..... he attention to the fact that Business Exhibition Service came into existence from 10/09/2004 only and therefore the tax liability, if any, should be for the period 10/09/2004 to 15/12/2004. 4. Business exhibition services: 4.1 Business exhibition service is a service rendered to an exhibitor by an organizer of a business exhibition that intends to market, promote, advertise or show case products or services for growth in business of the producers or providers of such products or services. Thus, organizers of events such as trade fairs, road shows, fashion shows, display show-cases kept in airports, railway stations, hotels etc. would be covered under this new levy. A display of consumer goods in shops or shopping centers for cus .....

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..... vice tax is to be paid should be the amount pertaining to the portion of the management and not the entire cost of the event; the service tax is to be calculated on cum-tax basis as they have not collected service tax from the customers and that as the issue pertains to interpretation of statute, invocation of extended period of limitation and penalties is bad in law. 5. The learned AR submitted that Shri Kiran Soans has accepted in his statement dt. 24/01/2004 that there is a mistake of not paying the service tax which occurred due to ignorance of law; The Chartered Accountant has mislead them regarding the value to be adopted for calculation of tax and has agreed to the worksheets prepared by the Department. Further it is submitted tha .....

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..... ubmitted that they are into the activities of promoting the products in the form of road shows, camps or business exhibition service and not even management service. We find that in terms of Circular No.80/10/2004-ST dt. 17/09/2004 (paras 4.1. and 4.2.) make it very clear that the said type of programmes are clearly considered as business exhibition and organizers of such service are exempted under the category of Business Exhibition Service rather than Event Management Service. It is to note that the impugned order also accepts the facts of the case that the appellants are conducting road shows or other events to popularize the products. However, the Order-in-Original comes to the conclusion that the appellants are event organizers. Howeve .....

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