https://www.taxtmi.com/caselaws?id=788993 Event management services are taxable where the activity involves planning, organising and arranging events through third-party providers, but valuation under section 67 is confined to the gross amount charged for the taxable service actually provided. Amounts retained as commission for the assessee's own service are includible, while sums received only for onward payment to third-party vendors are not part of the taxable value. Uncorroborated loose papers, computer printouts and statements are insufficient to sustain demand without reliable evidentiary support. In the absence of proof of suppression, fraud or intent to evade, extended limitation and penalties cannot be invoked. en-us Tue, 24 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788993 Event management services are taxable where the activity involves planning, organising and arranging events through third-party providers, but valuation under section 67 is confined to the gross amount charged for the taxable service actually provided. Amounts retained as commission for the assessee's own service are includible, while sums received only for onward payment to third-party vendors are not part of the taxable value. Uncorroborated loose papers, computer printouts and statements are insufficient to sustain demand without reliable evidentiary support. In the absence of proof of suppression, fraud or intent to evade, extended limitation and penalties cannot be invoked. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788993