M/s Confederation of Indian Industries (CII) was issued a Show Cause Notice by the Service Tax Commissionerate, Delhi demanding Rs. 32.71 Crores under the services of "Club or association"  and "Business Exhibition"                     

M/s CII has been providing club or association services but has not been paying service tax on the same. They have also not paid service tax on "overseas trade fair" under business exhibition services.

Service tax liability for club or association services may be asserted against organisations for unpaid business exhibition services. Show Cause Notice issued to M/s Confederation of Indian Industries alleges failure to discharge service tax on club or association services and on overseas trade fair services classified as business exhibition, quantifying a demand and requiring explanation addressing service classification and resulting tax liability.