TMI Blog2017 (1) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... lassified as Business Exhibition Service or advertising agency service? - Held that: - the respondent is a society registered under Societies Act - That, therefore, there cannot be any intention on the part of Managing Committee to evade payment of service tax by reason of mis-statement - On going through the designation of Members in the Managing Committee of the respondent's society, I am convin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory business exhibition service and would come under category of advertising agency, which has been brought into tax net w.e.f 01.06.2005. After due process of law, the Original authority, accepted the contention of the appellants and confirmed the service tax liability on services provided after 01-5-2006 and confirmed service tax demand of ₹ 23,93,081/- along with interest and imposed pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evade payment of service tax. It is submitted by AR, that the respondents had not taken registration and therefore the intention to evade payment of service tax is clear. 3. None appeared on behalf of the respondent, though notice was issued. The matter being of the year 2008, the appeal was taken up for final disposal after hearing AR, and on perusal of records. 4. It is seen that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Police Vijayawada, Superintendent of Police Krishna District, Additional Commissioner Income Tax, Superintendant Engineer, Irrigation Department, SE (Operation), APSPDCL and Jt. Director, Agricultural Department and Regional Manager, APSRTC are the members in the Managing Committee of the respondent society. That, therefore, there cannot be any intention on the part of Managing Committee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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