2018 (4) TMI 227

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....#39;Club or Association Services' and 'Business Exhibition Services'. Their major activity was to provide facilities to the members by conducting exhibitions to promote their business. They issue life membership, honorary membership and temporary membership. Since they were providing service classifiable under 'membership of club or association services' and 'business exhibition service' and were not paying service tax on the taxable services provided by them, they were served with a show-cause notice dt. 14/09/2010 demanding an amount of Rs. 4,81 ,383/- under the category of 'club or association service' during the period from 2005-06 to 2009-10 and Rs. 22,28,567/- under the category of 'Business Exhibition ....

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.... Travel Mart' for promotion of tourism in Kerala with the State Tourism Department. The learned counsel further submitted that the appellants are a non-profit making organization and were under the impression that theirs being a charitable institution, they were not liable to pay service tax as they are a semi-government organization and a regular recipient of grants from the Kerala Government for conducting exhibitions etc. She further submitted that since service tax along with interest has been paid, the Department should not have issued show-cause notice as per the provisions of Service Tax. She further submitted that the Department has not been able to establish that there was an intention to evade service tax. In support of her su....