https://www.taxtmi.com/caselaws?id=368508 Providing space and ancillary facilities for a media centre during the Commonwealth Games did not amount to business exhibition service because the arrangement was not an exhibition to market, promote, advertise, or showcase products or services. The essential ingredients of business exhibition service under the Finance Act were therefore absent, so no taxable service arose. As a result, the service tax demand, interest, and penalty could not be sustained, and reverse charge liability also did not arise. en-us Thu, 13 Sep 2018 00:00:00 +0530 Wed, 28 Oct 2020 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368508 Providing space and ancillary facilities for a media centre during the Commonwealth Games did not amount to business exhibition service because the arrangement was not an exhibition to market, promote, advertise, or showcase products or services. The essential ingredients of business exhibition service under the Finance Act were therefore absent, so no taxable service arose. As a result, the service tax demand, interest, and penalty could not be sustained, and reverse charge liability also did not arise. Case-Laws Service Tax Thu, 13 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368508