Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 474 - AT - Service TaxClassification of services - Business Exhibition Service or otherwise - providing of space along with some amenities by the appellant to another department of Government of India for setting up of media centre - whether the appellant is liable to pay service tax under the classification business exhibition service as defined in Section 65(105) (zzo) read with Section 65(19a) of the Finance Act? - Reverse charge mechanism. Held that:- The providing of space along with some amenities by the appellant to another department of Government of India for setting up of media centre for the purpose of dissemination of the sports news and telecasting of sports events of the Commonwealth Games, 2010 does not amount to holding of a business exhibition and/or providing of any service under the provisions of Section 65(105)(zzo) read with Section 65(19a) of the Finance Act - Demand alongwith penalties set aside. The appellant was not required to pay any amount of service tax under the head ‘business exhibition service’ on the amount received by the appellant for setting up media centre for the Commonwealth Games 2010 - the appellant is also not liable to pay any service tax on reverse charge basis, under the facts and circumstances, as they are not rendering any taxable service. Appeal allowed - decided in favor of appellant.
|