TMI Blog2013 (3) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant, M/s. Balaji Telifilm Ltd., it was noticed that there was a difference in the income reflected in the balance-sheet vis-a-vis the figures given in the ST-3 Returns amounting to ₹ 7,55,48,037/- in the Books of account of the assessee. This extra income was reflected as follows :- Year Nature of service Different income noticed 2005-06 Business Auxiliary Services (Commission) ₹ 5,00,000/- 2006-07 Sale of space ₹ 2,70,26,284/- 2006-07 Event Management (Dandia income) ₹ 29,21,753/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this income does not arise as the activity was not taxable at the relevant time. They have all the documentary evidence such as, bills, invoices etc. raised for the said services from which it can be established that the income received pertains to the period prior to 1-5-2006. If given the opportunity, they will be able to submit the same to the department for verification. (iii) With regard to income shown under the head Dandia Income amounting to ₹ 29,21,753/-, the appellant had organized a show for which they had sold the tickets. The said show was a celebrity fusion show. Since they had organized the show themselves, they have not rendered any services to anybody else and, therefore, the question of payment of Service Tax un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced documentary evidence relating to the transactions before the adjudicating authority or the investigating authority and, therefore, the adjudicating authority was constrained to confirm the demand. In these circumstances, the confirmation of Service Tax demand by the adjudicating authority cannot be faulted. 5. We have carefully considered the submissions made by both the sides. 5.1 As regards the demand of Service Tax of an amount of ₹ 5 lakhs for the year 2005-06, it is appellant s contention that they have not received this amount from the client but it was shown as income in the books of account only because they are accounting for the same on accrual basis and not cash/receipt basis. Subsequently, they have reversed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anagement means any service provided in relation to planning, promotion, organizing or presentation of any arts, entertainment, business, sports, marriage, or any other event and includes any consultation provided in this regard as provided under Section 65(40) of the Finance Act, 1994. If the appellant has organized the event for themselves and they have earned income by selling the tickets, it cannot be said that the appellant undertook the activity of an Event Manager. It is well settled position of law that rendering services to self is not a taxable service. The service has to be rendered to somebody else. In that view of the matter, there is merit in contention of the appellant that they are not liable to taxable under the category o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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