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2012 (11) TMI 526 - AT - Service TaxChargeability to Service Tax - Held that:- the different classifications have been adopted based on different modes of payment, for the same activity. The same confusion prevails in respect of the consideration received from the book makers. There is a total confusion in the minds of the adjudicating authorities as to the nature of the tax and the measure of the tax. On this ground alone the impugned orders deserve to be set aside. The appellant herein is involved in conducting the event of horse racing. The appellant has permitted other race clubs to commercially use or exploit this event. The appellant receives a royalty from these race clubs towards this right to commercial use or exploitation. Thus the activity undertaken by the appellant merits classification under the taxable category of services of permitting commercial use or exploitation of any event organized by a person or organization which was brought under the tax net with effect from 1-7-2010. Such providing of space should be along with other facilities specified therein. It is not the case of the department such facilities have been provided to the book makers or the caterer. Therefore, no merit in the argument that the renting of office space to the caterer/book maker is liable to be classified as business support service. - Decided in favor of assessee.
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