2016 (12) TMI 344

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....lity. 2. The dispute in the present appeal relates to the valuation of the services provided under Business Exhibition Services. For providing the said services the appellant is arranging for the booths, which are being booked by its customers. Some of the customers, after booking the booths, proceed for cancellation of the same. For cancelling the booth already booked by their customers, the booking amount is being refunded to them after deducting certain cancellation charges. The dispute relates to the said cancellation charges retained by the appellant. Whereas the appellant s contention is that such charges have no nexus with the services provided by them under business exhibition services in as much as no service was provided, the Rev....

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....ubsequently cancelled. In as much as no service stand provided by the appellant to their customers and for which purpose no consideration was ever received by them, we are of the view that the cancellation charges recovered by the appellant cannot be held to be the consideration for providing business exhibition services. The same are thus not liable to service tax. 7. As regards the penal charges recovered by the appellant from the booth size violators it stand explained to us by the Ld. Advocate that the appellant, while providing the business exhibition services, rent out booths of a particular size. In some cases, the occupant of the booth increases the size of the booth in height. Admittedly, the said variations results in increasing ....