TMI Blog2018 (3) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... nt are squarely covered within the definition of Public Relation Services , which was made taxable w.e.f. 01.05.2006 - the activity of the respondent does not fall within the categories of Event Management Service as well as Business Auxiliary Service - appeal dismissed - decided against Revenue. - Appeal No. ST/883/2011 - Final Order No.50820/2018 - Dated:- 26-2-2018 - Hon ble Justice ( Dr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anded under Event Management Service , defined under Section 65 (40) of the Finance Act, 1994. ii) For the period 01.07.2003 to 30.06.2006, under Business Auxiliary Service defined under 65 (105) (zzb) w.e.f. 01.05.2006. 2. With effect from 01.05.2006, a new taxable category Public Relation Services was introduced under Section 65(105) (zzzs). The respondent admitted his liability fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness Auxiliary Services. This is clear from the definitions. Hence, he submitted that the demand for the prior period may be upheld. 4. The ld Consultant argued that it is settled position of law that a particular service cannot be made taxable prior to the date of its introduction. In this connection, he relied on the following case laws: (i) Indian National Shipowners Association Vs Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services , which was made taxable w.e.f. 01.05.2006. The stand of the respondent is that a particular service which has been newly introduced cannot be made taxable prior to the date of its introduction. In the case of M/s Indian National Ship Owners Association Vs Union of India-2009 (14) STR 289 (Mom,), the Hon ble Bombay High Court has observed as follows: 38. If the Department s contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner cannot be brought to tax under that entry. 7. The said decision has also been upheld by the Supreme Court reported as 2011(21) STR 3 SC. The ld Commissioner (Appeals), in the impugned order, has also examined the facts and clearly recorded that the activity of the respondent does not fall within the categories of Event Management Service as well as Business Auxiliary Service. After care ..... X X X X Extracts X X X X X X X X Extracts X X X X
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