Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 31 - AT - Service TaxDemand of service tax - event management service - Held that:- Revenue wants to charge Service Tax under the category ‘event management service’. As per the provisions of Section 65(40) of the Finance Act, event management means any service provided in relation to planning, promotion, organizing or presentation of any arts, entertainment, business, sports, marriage or any other event and includes any consultations provided in this regard. As per the provisions of Section 65(41) of the Finance Act, ‘event manager’ means any person who is engaged in providing any service in relation to event management in any manner. From the facts on record we find that there is no request by any franchisee or co-sponsors to organize the cricket tournament. The respondents on their own are organizing the cricket tournament. However, the franchisees or co-sponsors advertise their products by way of putting hoardings during the tournament - there is no evidence on record to show that the respondents organized the tournaments at the request of the co-sponsors or franchisees. Therefore it cannot be said that the respondents have provided any event management service and therefore the same would not attract any Service Tax - there is no evidence on record to show that the respondents organized the tournaments at the request of the co-sponsors or franchisees. Therefore it cannot be said that the respondents have provided any event management service - Decided against Revenue.
|