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2018 (8) TMI 1220 - AT - Service TaxEvent Management Service - non-payment of service tax - date when the service became effective - Circular No.80/10/2004-ST dt. 17/09/2004 - Held that:- In terms of Circular No.80/10/2004-ST dt. 17/09/2004 make it very clear that the said type of programmes are clearly considered as business exhibition and organizers of such service are exempted under the category of Business Exhibition Service rather than Event Management Service - it is clear that the services provided to the organizers is alone covered under event management and organizing of an event is not covered. Further the Board circular categorically mentions that road shows and camps are covered under the Business Exhibition Service. The services rendered by the appellants come under Business Exhibition Service chargeable to service tax prior to 10/09/2004 - portion of the demand confirmed requires to be dropped and the same has to go to the original authority for quantification of the tax payable by the appellants for the period 10/09/2004 to 15/12/2004. Penalty - Held that:- The issue being one related to interpretation of the provisions of statute, penalty cannot be imposed on the appellants. Appeal allowed by way of remand.
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