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            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.

            <h1>Event Management Service: event managers' services to organisers attract service tax and are distinct from business exhibition service.</h1> Service tax applies to services by an event manager in planning, promotion, organising or presentation of events, with the provider defined as an event manager and recipients expanding from a client to any person; a consolidated circular withdraws prior clarifications and distinguishes Event Management Service from Business Exhibition Service, treating organisers' services to exhibitors as business-exhibition and services by event managers to organisers as event-management, with the two services and providers regarded as distinct for tax classification and compliance.

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