Event Management service: tax applies to services managing events, not to sponsor self organized events like trade fairs. Service tax attaches to the Event Management service when an external event manager is engaged to organise an event at the behest of a sponsor; the tax is on the management service itself, not on the event, and does not apply where the sponsor organises and manages the event without hiring an event manager.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Event Management service: tax applies to services managing events, not to sponsor self organized events like trade fairs.
Service tax attaches to the Event Management service when an external event manager is engaged to organise an event at the behest of a sponsor; the tax is on the management service itself, not on the event, and does not apply where the sponsor organises and manages the event without hiring an event manager.
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