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2018 (3) TMI 555

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..... re 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. Similarly, certain amusement facilities provided inside the trade fair, though by private parties, cannot be brought under the category “Business Exhibition Service” - these aspects have not been examined which required analysis by the lower authorities - matter on remand. Time limitation - Held that: - there is a case of bonafide belief on the part of the appellant who is Government .....

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..... ll, 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, promoting or show casing any business or services. These are part of public services carried out by the sovereign Government authority. Regarding stalls and pavilions put up by traders and private business entities, it is submitted, there also there is no involvement of the appellant in any commercial activity. The ld. counsel strongly contested th .....

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..... 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 their service or product to the public. These are squarely covered by the tax entry. We note that the appellant also claimed certain income as attributable to providing space for parking for visitors which is not covered by the said tax entry. Similarly, certain amusement facilities provided inside the trade fair, though by private partie .....

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