2017 (11) TMI 1110

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.... Shri Sandeep Mukherjee, CA for the appellant. Rep. by Ms. Neha Garg, AR for the respondent. ORDER Per: B. Ravichandran The appeal is against order dated 13.09.2011 of Commissioner (Appeals-I), Indore. The appellants, an autonomous institute fully funded by the Government of India, are engaged in, mainly, management education. They also conducted various conferences, seminars and works....

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.... by the Revenue, the Commissioner (Appeals) vide the impugned order set aside the original order and held that the appellants are liable to service tax of Rs. 2,37,813/-. He also imposed penalty under Section 76 and 77 of the Act. Being aggrieved, assessee-appellant have filed the present appeal. 3. With this background, ld. Counsel for the appellant submitted that the appellant is one of the p....

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.... sides and upon perusal of the appeal records, we note that on merit, the issue is whether or not the appellant provided convention services liable to service tax. Section 65(32) of the Act defined "Convention" - "convention" means a formal meeting or assembly which is not open to the general public, but does not include a meeting or assembly, the principal purpose of which is to provide any type ....

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.... (Appeals) examined the various accepted/dictionary meaning of the terms "general public" and thereafter, arrived at the findings with reference to the scope of activities undertaken by the appellant. He also quoted, illustratively, the scope of certain conferences organized by the appellant. Admittedly, any person of a specialized group is also a part of general public for other purpose. In a gen....