Event Management Service: event managers' services to organisers attract service tax and are distinct from business exhibition service. 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.