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The Commissioner C. CE&ST, Guntur Versus M/s The Krishna Industrial & Agricultural Exhibition Society

2017 (1) TMI 164 - CESTAT HYDERABAD

Imposition of penalty u/s 78 - Classification of services - providing advertising services by erecting advertisements in the exhibition centres and collecting advertisement charges /sponsorship charges from customers - classified as Business Exhibiti .....

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atement - On going through the designation of Members in the Managing Committee of the respondent's society, I am convinced that the view taken by Commissioner (Appeals) is setting aside penalty is correct and proper - appeal dismissed - decided agai .....

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oviding advertising services by erecting advertisements in the exhibition centres and collecting advertisement charges /sponsorship charges from customers. A show cause notice was issued, alleging that the appellants are rendering Business Exhibition .....

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ht 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, .....

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e tax, interest and the penalty imposed under Section 76. The department is in appeal against the said order of the Commissioner (Appeals), which set aside penalty imposed under Section 78 of Finance Act, 1994. 2. On behalf of the department, the Ld. .....

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ment has not established with any evidence that the appellant had wilful intention to 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 .....

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considering the contention of respondents, the demand for the period prior to 10-09-2004 was set aside. It is also seen that the contention of the respondent that they are not liable to pay service tax on the electricity charges collected by them and .....

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ndent is a society registered under Societies Act, whose President is the Collector and District Magistrate, the Vice-President is Jt. Collector of Krishna District, Sub-Collector of Vijayawada, Municipal Commissioner, Vijayawada, Vice-Chairman, B.G. .....

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