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2018 (3) TMI 555 - AT - Service TaxBusiness Exhibition Service - conducting of “India Tourist and Industrial Fair” every year - Held that: - It is clear that large number of stalls / pavilions were put up by the Government departments like Ministry of Health, Family Welfare, Civil Supplies, Agriculture etc. As claimed by the appellant, these pavilions / stalls are not in furtherance in business or commerce of the Government. These are basically for propagation of public policy and also for increasing the awareness of the public in various vital areas like health, family welfare, civil supplies, agriculture etc. These are essentially sovereign governmental activities - the income attributable to such stalls and the pavilions accruing to the appellant cannot be covered by tax entry “Business Exhibition Service”. The appellant also claimed certain income as attributable to providing space for parking for visitors which is not covered by the said tax entry. Similarly, certain amusement facilities provided inside the trade fair, though by private parties, cannot be brought under the category “Business Exhibition Service” - these aspects have not been examined which required analysis by the lower authorities - matter on remand. Time limitation - Held that: - there is a case of bonafide belief on the part of the appellant who is Government of Tamilnadu undertaking regarding non-taxability of the activity - the original authority himself waived the penalty invoking the provisions of section 80 - extended period not invokable. Appeal allowed by way of remand.
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