2018 (3) TMI 555

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....ri C. Subramanian, Advocate - for the Appellant Shri R. Subramaniyan, AC (AC) - for the Respondent ORDER Per: B. Ravichandran, The appellant is a Government of Tamilnadu undertaking engaged in promoting tourism in Tamilnadu. As part of their activity, they are conducting "India Tourist and Industrial Fair" every year. The fair is organized and managed by the appellant. There is an entr....

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....ducting such exhibition. Most of the stalls are put by the Government departments or bodies to publicize and also to propagate policy initiatives of the Government and also to propagate public interest messages regarding health, welfare etc. These are governmental activities and cannot be considered as marketing, promoting or show casing any business or services. These are part of public services ....

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.... put up the pavilion or stall. The activity is squarely covered by the tax entry. The appellant did not disclose the fact to the department and did not get themselves registered to discharge service. Accordingly, he supported the finding on limitation. 4. We have heard both sides and perused the appeal records. 5. Admittedly, the appellant organized the trade fair which is titled as "Tourist....

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....appellant cannot be covered by tax entry "Business Exhibition Service". 6. Admittedly, there were various pavilions and stalls put up by commercial entities which promoted their service or product to the public. These are squarely covered by the tax entry. We note that the appellant also claimed certain income as attributable to providing space for parking for visitors which is not covered by t....