https://www.taxtmi.com/caselaws?id=375057 The Tribunal held that the appellant, a semi-Government organization, was not liable for service tax on amounts received for stall rents and registrations during 2005-2008. The appellant's collection of rents was deemed not for tax evasion but for arranging stalls to promote business, providing materials to exhibitors. The Tribunal found the suppression of value allegation unsubstantiated, citing a similar case where service tax was not applicable. Consequently, the Tribunal set aside the lower authorities' decision, allowing the appeal with any consequential reliefs. en-us Tue, 29 Jan 2019 00:00:00 +0530 Thu, 14 Feb 2019 06:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375057 The Tribunal held that the appellant, a semi-Government organization, was not liable for service tax on amounts received for stall rents and registrations during 2005-2008. The appellant's collection of rents was deemed not for tax evasion but for arranging stalls to promote business, providing materials to exhibitors. The Tribunal found the suppression of value allegation unsubstantiated, citing a similar case where service tax was not applicable. Consequently, the Tribunal set aside the lower authorities' decision, allowing the appeal with any consequential reliefs. Case-Laws Service Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375057