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of <h1>Taxable Convention Services Defined: Pre-June 2012 Rules, Client as Service Receiver Until May 2008</h1> The taxable services related to conventions applicable before June 30, 2012, under service tax regulations. It specifies that services provided for holding a convention are taxable, with the service receiver being a client until May 15, 2008, and any person thereafter. The service provider is defined as any other person. A convention is described as a formal meeting not open to the public, excluding those primarily for amusement or entertainment. A circular dated August 23, 2007, supersedes previous circulars on technical issues related to service tax, including scope, classification, and exemptions.
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