TMI Blog2018 (12) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... mba Trust Bollywood Concert . The amount paid to the overseas providers of said services was alleged by the Revenue to fall under the category of Business Support Service in as much as the services are in the nature of Operational Assistance for Marketing and liable to service tax under reverse charge mechanism under Section 66A of the Finance Act, 1994. The event was organized for the appellant by M/s. Concerto at UK, which involves various stages to make the event successful. The appellant paid service charges for undertaking the event by M/s. Concerto. Neither in the agreement nor in the invoices the object or purpose of the event reveals the role of M/s. Concerto was to promote the business or marketing of the appellant's cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at on 7.7.2006 and 24.4.2006 respectively was a part of their marketing strategy in promoting the channel and enlarge the subscriber base, therefore, the said services received by the appellant from overseas service provider fall under the category of Business Support Services as defined under Section 65(105) (zzzq) of Finance Act, 1994. The total service tax amounting to ₹ 17,44,552/- sought to be recovered with interest and penalty in terms of Section 66 (A) (1) of the Finance Act, read with Rule 2(1) (d) (iv) of the Service tax Rules, 1994 and Rule 3 (iii) of the Taxation of Services Rules, (provided outside India and received in India) Rules, 2006. On adjudication the demand was reduced to ₹ 16,76,825/- with interest and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide service to the organizer in relation to organizing trade fairs and exhibitions, in such cases, the event manager renders the service of Event Management to the organizers and is liable to pay service tax under Event Management Service . Further, referring to the rules prescribed for classification of service, he submits that as per Section 65(a)(2) of the Finance Act, 1994, the most specific description of the service shall be preferred to sub-clauses providing general description. It is his contention that once the activity is classified under even management service, the same will not be liable to tax as the entire service has been performed outside India. Further, he has submitted that the appellant have not appointed M/s. Concert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices was alleged by the Revenue to fall under the category of Business Support Service in as much as the services are in the nature of Operational Assistance for Marketing and liable to service tax under reverse charge mechanism under Section 66A of the Finance Act, 1994. 7. We find that in the invoice dt. 7.7.2006 issued by M/s. Concerto, UK the service rendered was described as Event Management, delivery and production of ETC/Loomba Trust Bollywood Concert, held in Trafalgar Square on 23.6.2006 . The proposal for confirmation of the said event also shows the description event as Loomba Trust Bollywood Concert and the event was defined at clause 1.5 of the agreement between M/s. Concerto and the appellant as the occasion to be org ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ganizing or presentation of any arts, entertainment, business sports or any other event and includes any consultation provided in this regard. And the corresponding taxable service is defined as Section 65(105) (zu) as follows: (zu) to a client, by an event manager in relation to event management. 9. From the evidences on record, it is clear that the event was organized for the appellant by M/s. Concerto at UK, which involves various stages to make the event successful. The appellant paid service charges for undertaking the event by M/s. Concerto. Neither in the agreement nor in the invoices the object or purpose of the event reveals the role of M/s. Concerto was to promote the business or marketing of the appellant's c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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