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2018 (9) TMI 1664 - AT - Service TaxBusiness Exhibition’ service - Department is of the view that during the relevant point of time, management of business exhibition and other events were liable to service tax under Event management Service - Section 73A (2) of the Finance Act, 1994 read with Section 11D of the Central Excise Act, 1944 - Held that:- Business Exhibition Services were made exigible to service tax only w.e.f. 10.09.2004 - As per Section 11D of the Central Excise Act, 1944, as applicable to service tax matters, during the period of dispute, only amounts of tax collected in excess of what was assessed and determined on ‘taxable service’, was required to be paid to the credit of the Central Government. This position was altered only by the introduction of sub-section 1A in Section 11D on 10.05.2008 by Finance Act, 2008. So also, Section 73A of the Act was inserted only w.e.f. 18.04.2006 by Finance Act, 2006. The amounts collected during the impugned period on a service which was not then a ‘taxable service’, cannot be sought to be recovered under the erstwhile provisions of Section 11D ibid when the sub-section (1A) thereof was not even inserted - The demands made therefore are outside of the scope of the statutory provisions as prevailed during the period of dispute. Appeal allowed - decided in favor of appellant.
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