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2018 (7) TMI 1672 - AT - Service TaxBusiness Exhibition Service - right to others lease out stalls - scope of SCN - the original SCN did not invoke extended period whereas the revision SCN has invoked it - whether allowing the contractor to lease or rent stalls for exhibition is taxable under “business exhibition services”? - whether the Revenue proceedings have been gone beyond the scope of the original SCN? Scope of SCN - Held that:- The original SCN has mentioned that the appellants suppressed the facts of rendering taxable service with intent to evade payment of Service Tax and they fail to declare their taxable turnover to the Department. The revision SCN has only expanded the reasons for invoking extended period; since original SCN made mention of extended period, it is concluded that the SCN has not gone beyond scope. Taxability of the service rendered by the appellants - Held that:- The main objective of the “Cultural Dusshera Exhibition” is to propagate and project the Cultural and Literary heritage and technical achievements and educational and sociological advancement in the State. The bidder of the tender would let out the allotted area or stalls to the interested people who wish to put up their stalls. The stalls are used to put up shops for selling their products; taxable service requires that the Service Tax should be provided to the exhibitor - there is no service rendered by the appellants to the exhibitor, in fact, the successful tenderer will give it to individual shops, the service receiver as well as the appellants are concerned, is the tenderer but not the individual exhibitors of the shops - leasing stalls and land will not fall under the category of “business exhibition services” as held by the Revisionary Authority. As the appeals sustain on merits, the question of charging interest and levying penalty could not survive. Appeal allowed - decided in favor of appellant.
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