2018 (10) TMI 474

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....ent of India Enterprise, incorporated under Section 25 of the Companies Act, 1956. They are normally engaged in organising and managing trade fairs/exhibitions in India and abroad. During the period under dispute, particularly October, 2010 and a few month prior and thereafter holding a trade/business exhibition was banned by the Government of India in view of organisation of Commonwealth Games at New Delhi, particularly for security reasons. Being the letter No. 144-ITPO (377)/Mktg./2003 dated 28th April 2010 issued by the Deputy Secretary, Department of Commerce, Udyog Bhawan, New Delhi. During the Commonwealth Games held in New Delhi from 3rd October 2010 to 14.10.2010, Government of India had chosen Pragati Maidan and premises of the ap....

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....226 Gross amount already taxed (B) 24,09,168,96 Balance taxable gross amount (A-B) 43,94,93,917 Calculated assessable value 39,84,53,234 Service tax 3,98,45,323 Education cess 7,96,907 SHE Cess 3,98,453 Total Service tax payable 4,10,40,683 4. Pursuant to enquiry show cause notice dated 29th March 2012 was issued proposing to raise demand of Rs. 4,10,40,683/- under 'Business Exhibition Service' etc., as follows : - S. No Year Amount Paid ST Rate (%) Amount Payable (Amount in Rs.) ST EC SHEC Total 1 2006-07 4,70,44,399/- 12.24 56,45,328/- 1,12,907/- - 57,58,235/- 2 2007-08 4,05,05,642/- 12.36 48,60,677/- 97,214/- 48,607/- 50,06,498/- 3 2008-09 5,10,35,950/- 12.36 61,24,314/- 1,22,486/- 61,....

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.... 2. paid to CPWD 39.89 cr. 3. Paid to Others 4.04 cr. 4. Refunded to Min. of I&B 6.96 cr.   Total Rs. 75.00 crore The ld. Commissioner further observed that the amount was paid to ITPO the appellant for providing specific services i.e. stage of Commonwealth Games, Delhi - 2010, which are taxable under the services of 'Business Exhibition Services as defined under Section 65(105)(zzo) of the Finance Act. The ld. Counsel explains that under the mistaken belief the appellant had paid service tax on Rs. 24,09,168.96 (11.93 + 12.18) treating the same as cum tax. However, in pursuance to the show cause notice, the appellant contended that no service tax is payable by them under the proposed classification of 'business exhibition ....