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2011 (12) TMI 406 - AT - Service TaxAppellants registered for paying service tax under the head for "Event Management Services" - scrutiny of records - demanding tax short paid and proposing penalties - appellants contested that they are not required to pay service tax - eligible for the exemption under Notification 12/2003-ST dated 20-06-2003 – Held that:- Cost of materials that get consumed in the construction of floats and stalls will get excluded under Notification 12/2003-ST - issue has been decided by the Tribunal in Aggarwal Colour Advance Photo System Vs. CCE (2011 - TMI - 205988 - CESTAT, NEW DELHI (LB) a case where the appellant procures raw materials and make objects necessary for rendering services and uses it for rendering such services - The value of other goods and material, if sold separately would be excluded under exemption Notification No. 12/2003 - directed to deposit Rs.30 lakhs towards duty demand within 12 months from the date of the order – against assessee.
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