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2017 (1) TMI 164 - CESTAT HYDERABAD

2017 (1) TMI 164 - CESTAT HYDERABAD - TMI - 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 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 evad .....

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d in organising exhibitions etc., and are providing 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 Service, which is taxable w.e.f 10-09-2004. The appellant defended the show cause notice stating that these activities will not fall under category business exhibition service and would come under category .....

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turbing the confirmation of demand of service 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. AR, Shri Nagaraj Naik, reiterated grounds of appeal. He submitted that the Commissioner (Appeals) while confirming the tax liability, imposed a penalty under Section 76 and set aside the penalty imposed un .....

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