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of <h1>Event Management Services Taxable Since 2002; Distinct from Business Exhibition Services as Per 2007 Circular</h1> Event management services, taxable since 16/8/2002, involve services provided by event managers related to planning, promotion, organizing, or presenting various events. Initially, service recipients were clients, but from 16/5/2008, any person could be a recipient. A circular dated 23/8/2007 supersedes previous clarifications on service tax technical issues. It clarifies that services by trade fair and exhibition organizers to exhibitors are taxed under 'Business Exhibition Service,' while event managers providing services to these organizers are taxed under 'Event Management Service.' Both services and their providers are distinct and subject to separate service tax obligations.
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