TaxTMI 
TaxTMI 
2011 (12) TMI 406
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....rom them. A Show Cause Notice, issued on 24-03-09, demanding tax short paid and proposing penalties for such short payment was adjudicated by the Commissioner by the impugned order in the present Appeal. 2. The appellants were providing services for promotion of the products of various companies by organizing stalls at exhibitions, taking floats displaying advertisements of products to different locations and in some cases by selling products from such stalls, floats etc. Some examples of work executed by them are given in brief below: (i) Designing, fabricating and running a stall for Godrej Sara Lee at Kullu Dasshera Mela and also at ITC E-Choupal in Lucknow. This event involved responsibilities like: (a) Designing & fabrication of sta....
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....portation Delhi-Ludhiana-Delhi. g) Cost of one supervisor. h) Cost of four promoters. i) Audio and Video Photography for two days. 3. The appellants submit that the above services cannot be considered as "Event Management Service". According to them the services are more appropriately classifiable under "Business Auxiliary Service" or "Business Exhibition Service". More than the classification, the main argument of the Counsel for the appellants is that the appellants are not required to pay service tax on the value of materials, used in their activity, reimbursed by their principals. He submits that they would be liable to pay tax only on the commission they were receiving because they were eligible for the exemption under Notification....
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....-TRU dated 1.8.2002, Para 3, An event manager is hired to execute an event such as product launch of any corporate, promotional activities, concerts/rock show, official meets, award functions, beauty pageants, entertainment events, exhibitions, private functions, and sports event etc. Even manager uses his expertise and ideas to manage an event. Event manager is supposed to manage a venue, sets including decoration of sets, mandap, chair, table, barricades, sound, light video, electrical, security, communication, invitations to the event/sale of tickets and publicity of the event. He has also to manage the stage show, artist, musician, choreographers and other miscellaneous items for holding of event. All services provided by the event ma....
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.... Advertisement Services with effect from 1.5.2006 (iii) Two services,-namely "Business Exhibition Service" and "Event Management Service", and the two service providers of the respective services are distinct Organizers of Trade Fairs and Exhibitions solicit participation form the trade and industry and provide space and other facilities, including furniture, cabins, security, electricity, etc., to display products and provision of services. Whether services provided by the organizers of trade fairs/exhibitions are covered within the scope of event management service [Section 65 (105)(zu)]. Clarification: Trade fairs and exhibitions are organized by persons. Such organizers of trade fairs and exhibitions provide services to exhibitors....
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....f service rendered not withstanding that such amounts are separately billed. 9. We have considered arguments on both sides. At this prima facie stage we are of the view that the service rendered by the appellants fall under the category of Event Management Service. Even if it falls under the category of Business Auxiliary Service or Business Exhibition Service tax liability would arise for certain periods that is after 01-07-2003 for Business Auxiliary Service and after 01-05-2006 for Business Support Service. 10. The real issue to be decided is whether the cost of materials that get consumed in the construction of floats and stalls will get excluded under Notification 12/2003-ST. What we find is that these are not situations were materia....