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TMI Blog2018 (8) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in event management service and have not paid service tax for the period 16/08/2002 to 15/12/2004. The said show-cause notice has confirmed by Order-in-Original No.2/2005(JCT) dt. 30/12/2005 confirming a demand of Rs. 8,39,107/- and appropriated Rs,1,82,798/ which was already paid by the appellants. Penalty was also imposed under Section 76 & 78 of Finance Act 1994 while charging interest in terms of Section 75 ibid. 2. Learned counsel for the appellants submitted that they are only organizers of exhibition events and they are not covered under the "Event Management Service" as clarified by the Circular No.B11/1/2002-TRU dt 01/08/2002 and Circular No.68/17/2003-ST dt 28/11/2003, the organizers of exhibition events are not covered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ganizer by an event manager in relation to planning, promoting organizing etc. Thus, an organizer of a business exhibition is not covered under Event Management Services, but would be covered under the new levy of 'Business Exhibition Services' Similarly while services rendered in relation to a circular, label, documents, hoardings or any other audio visual representation of a product or service falls under 'advertisement services', the services relating to actual exhibition or display of the product or services would fall under the category of 'Business Exhibition Services'. 3. Learned counsel for appellants submitted that the findings of the Order-in-original and Order-in-Appeal are contrary to the circulars. Therefore, it is submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be decided in the case is whether the appellant's activities of promoting the products in the form of road shows, camps are Business Exhibition service or Event Management service. In the instant case, the appellant was asked to campaign, promote a particular product of its sponsor "or" show case a product by organizing road shows, conducting campaign show or other events to popularize the product. It is not a regular exhibition as understood in the normal sense as correctly explained by the lower authorities. It is an event every time they put up the shows whether on wheels or in house of a hotel or airport. These events of promotion are planned and executed by the appellant on behalf of the sponsor viz. the client and therefore rightl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing cases:- i. Ape Billes India Ltd. Vs. UOI [2001(132) ELT 8 (SC)] ii. Steel Authority of India Vs. CC [2000(115) ELT 42 (SC)] iii. CCE Vs. Kores (India) Ltd. [1997(89) ELT 441 (SC)] 8. Therefore we come to a conclusion that the services rendered by the appellants come under Business Exhibition Service chargeable to service tax prior to 10/09/2004. Therefore portion of the demand confirmed requires to be dropped and the same has to go to the original authority for quantification of the tax payable by the appellants for the period 10/09/2004 to 15/12/2004. As submitted by the appellants, the issue being one related to interpretation of the provisions of statute, penalty cannot be imposed on the appellants. 9. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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