2014 (7) TMI 160

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.... received for rendition of the taxable 'Convention' service. Service tax demand of Rs. 1,98,038/- is confirmed and ordered to be recovered along with interest under Section 75 and penalties under Sections 76 and 78 of the Act. 2. The appellant was registered for providing Mandap Keeper service and was filing returns under that category. The period in issue is 24.7.2001 to 10.6.2004. For services provided during this period, the petitioner was remitting service tax under 'Mandap Keeper' category after availing abatement during the period 20.12.2001 to 9.7.2004, in terms of exemption Notification No.12/2001-ST dated 20.12.2001. 3. Proceedings were initiated by the show cause notice dated 3.1.2006, invoking the extended period of limitat....

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....uch use and also the services, if any, rendered as a caterer, as the taxable service. 6. On the other hand, 'convention' is defined in Section 67 (32) as a formal meeting or assembly which is not open to the general public but including a meeting or assembly, the principal purpose of which is to provide any type of amusement, entertainment or recreation. Convention service is enumerated as a taxable service in Section 65(105)(zc) of the Act; as any service provided or to be provided to any person in relation to holding of a convention in any manner. 7. Prima facie, for falling under ambit of 'convention' and for classification as a provider of convention service it is not a legislated ingredient that the service (provided by one perso....