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2018 (3) TMI 555

ments like Ministry of Health, Family Welfare, Civil Supplies, Agriculture etc. As claimed by the appellant, these pavilions / stalls are not in furtherance in business or commerce of the Government. These are basically for propagation of public policy and also for increasing the awareness of the public in various vital areas like health, family welfare, civil supplies, agriculture etc. These are essentially sovereign governmental activities - the income attributable to such stalls and the pavilions accruing to the appellant cannot be covered by tax entry “Business Exhibition Service”. - The appellant also claimed certain income as attributable to providing space for parking for visitors which is not covered by the said tax entry. Simil .....

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on the pavilion / stall rent collected by them. The original authority confirmed the service tax liability holding that the appellant rendered taxable service under the category Business Exhibition Service under section 65(19a) of the Finance Act, 1994. 2. The ld. counsel appearing for the appellant contested the demand on various grounds. First of all, he submitted that the appellants are not engaged in the business promotion by conducting such exhibition. Most of the stalls are put by the Government departments or bodies to publicize and also to propagate policy initiatives of the Government and also to propagate public interest messages regarding health, welfare etc. These are governmental activities and cannot be considered as marketing .....

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ere put up by the Government departments like Ministry of Health, Family Welfare, Civil Supplies, Agriculture etc. As claimed by the appellant, these pavilions / stalls are not in furtherance in business or commerce of the Government. These are basically for propagation of public policy and also for increasing the awareness of the public in various vital areas like health, family welfare, civil supplies, agriculture etc. These are essentially sovereign governmental activities. As such, we hold that the income attributable to such stalls and the pavilions accruing to the appellant cannot be covered by tax entry Business Exhibition Service . 6. Admittedly, there were various pavilions and stalls put up by commercial entities which promoted th .....

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