TMI Blog2018 (7) TMI 1672X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the Department. The revision SCN has only expanded the reasons for invoking extended period; since original SCN made mention of extended period, it is concluded that the SCN has not gone beyond scope. Taxability of the service rendered by the appellants - Held that:- The main objective of the Cultural Dusshera Exhibition is to propagate and project the Cultural and Literary heritage and technical achievements and educational and sociological advancement in the State. The bidder of the tender would let out the allotted area or stalls to the interested people who wish to put up their stalls. The stalls are used to put up shops for selling their products; taxable service requires that the Service Tax should be provided to the exhibit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to propagate the Cultural and Literary heritage and technological achievements and the educational and sociological advancement in the State and that there was no business in the objective of the appellants. The Commissioner of Service Tax, Mysore has issued a Revision Order in terms of Section 84 of the Finance Act, 1994 holding that the OIO issued was not legal and correct. The said revisional SCN was adjudicated by the Commissioner vide Order-in-Revision dated 04.12.2008. Hence this appeal. 2. The appellants have submitted that they are a society created by Government of Karnataka to conduct annual culture show during Dusshera. They have floated tenders providing for the collection of entry fee, to promote conduct of cultural show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax on the same. The learned AR has brought to the notice of this Bench that Chennai Bench of the Tribunal in the case of Tamil Nadu Tourism Development Corporation Ltd. 2012 (25) 84 has held that activity of allotting the stalls to small traders and artisans to market, promote and showcase their own production in addition of showcasing of the achievements of the client, prima facie, Business Exhibition Service. 4. Heard both the sides and perused the records of the case. 5. The brief issue to be decided in this case is whether allowing the contractor to lease or rent stalls for exhibition is taxable under business exhibition services and whether the Revenue proceedings have been gone beyond the scope of the original SCN. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... departments. The main objective of the Cultural Dusshera Exhibition is to propagate and project the Cultural and Literary heritage and technical achievements and educational and sociological advancement in the State. The bidder of the tender would let out the allotted area or stalls to the interested people who wish to put up their stalls. The stalls are used to put up shops for selling their products; taxable service requires that the Service Tax should be provided to the exhibitor. In the instant case, we don t find any such service rendered by the appellants to the exhibitor, in fact, the successful tenderer will give it to individual shops, the service receiver as well as the appellants are concerned, is the tenderer but not the indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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