TMI Blog2003 (11) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... nd participate in industrial trade and other fairs and exhibitions show-rooms and depots in India and abroad and to take all measures incidental thereto for boosting up country's trade. To publicise in India and abroad International Trade Fairs and Exhibitions to be held in India and invite the foreign participants to participate in them. To organise and undertake trade in commodities connected with or relating to such fairs, exhibitions show-rooms and depots in India and abroad and to undertake the purchase, sale, storing and transport of such commodities in India or anywhere else in the world. To undertake promotion of exports and to explore new markets for traditional items of export and develop exports of new items with a view to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. - In this Chapter, unless the context otherwise requires, - (22) "mandap" means any immovable property as defined in section 3 of the Transfer of Property Act, 1882 and includes any furniture, fixtures, light fittings and floor coverings therein let out for consideration for organising any official, social or business function; (23) "mandap keeper" means a person who allows temporary occupation of a mandap for consideration for organising any official, social or business function; (48) "taxable service" means any service provided - (m) to a client, by a mandap keeper in relation to the use of a mandap in any manner including the facilities provided to the client in relation to such use and also the services, if any, rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought to be made by the appellants is incorrect. It is pointed out that the terms 'business' and 'function' are inter-changeable and as per the Collins Paper Back English Thesaurus the word "function" also means "activity". The Revenue contends that there is no distinction to be made between business activity and business function. It is also pointed out that according to World Book Encyclopaedia Part-II business includes the activities of all commercial producers of goods and services. Thus the meaning of the term 'business' has to be read along with the term "function" and "business function" would mean functions/ activities related to business. 7. The appellant has also emphasised that a trade fair is not ceremonial business functi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng countries, is a trade fair the proper place to market products? Provided it is the right fair, the answer is very definitely: Yes. Nothing has been invented that can really take the place of this organised, open market show case. The question is, rather, how and when and where should the newcomer take advantage of the expensive opportunities that trade fairs or exhibitions offer." [Emphasis supplied] 2. New Face for Trade Fairs (By Jacques Kunstenaar) : "Trade fairs are the oldest trade promotion instruments known to man. The main feature responsible for the success of the fair throughout the centuries have remained more or less the same, regardless of whether the fair took place hundreds of years ago or in 1974. A fair is a place w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have only one aim; to attract buyers and consumer. The essential aim of trade fairs is to facilitate selling ……….. But to sell what, how, when and where? Setting clear objectives is the first and most important step in planning and implementing a country's effective participation in a trade fair." 8. We have perused the records and have considered the submissions made by both sides. The definition of "mandap keeper" states that he is a person who allows "temporary occupation of a mandap for consideration for organising any official, social or business function." Taxable service has also been defined to cover such letting out of a mandap. Due importance has to be given to the words "temporary occupation" and "for organising function ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work of the Election Commission. At times, when the work load increases and cannot be carried out from its regular offices, the Election Commission hires out other people's premises like schools or ITPO's Stalls for carrying out these official activities. These are different from a ceremony organised, e.g. celebration of the Silver Jubilee of the Election Commission of India or Honouring the Commission's functionaries or other persons connected with it. Similarly, a business organisation in manufacturing or marketing carries out its normal business of manufacturing, buying and selling in the routine manner from its assigned premises or its direct selling. On occasion, it may hire out an additional premise for carrying out its business activ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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