Taxable convention services: scope covers services to any person and a consolidated circular supersedes earlier technical guidance. Services provided in relation to holding a convention at a convention centre are taxable service tax items. The recipient of service was expanded from a client to any person, the provider is any other person, and 'convention' means a formal meeting not open to the public excluding primarily entertainment events. A central circular consolidates and supersedes earlier technical clarifications on scope, classification, valuation, export/import and exemptions for service tax.