2018 (12) TMI 1035

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....eriod i.e. 2006-07 paid an amount of Rs. 1,36,99,550/- in foreign currency, to one M/s. Concentro Live Integrated Event Solutions, UK in conducting the event Loomba Trust Bollywood Concert on 23.6.2006 at Trafalgar Square, UK. Also they have paid Rs. 5,53,325/- for the event organize in Muscat relating to hiring equipment on rent for organizing the event in Muscat. Alleging that the event organized by the appellant in UK and Muscat on 7.7.2006 and 24.4.2006 respectively was a part of their marketing strategy in promoting the channel and enlarge the subscriber base, therefore, the said services received by the appellant from overseas service provider fall under the category of "Business Support Services" as defined under Section 65(105) (zzz....

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....en dealt with, he has submitted that it is clarified that all services provided for organizing the event management are liable to service tax including that of any consultation service provided for organizing the event. Further, referring to CBEC circular No. 96/7/2007 ST dt. 23.08.2007, the Ld. Chartered Accountant submits that where an organizer of the trade fair or business exhibition engages an event manager to provide service to the organizer in relation to organizing trade fairs and exhibitions, in such cases, the event manager renders the service of "Event Management" to the organizers and is liable to pay service tax under "Event Management Service". Further, referring to the rules prescribed for classification of service, he submit....

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....t penalty imposed both under sections 76 & 78 is bad in law and not sustainable. 4. Ld. AR for the Revenue reiterates the findings of the Ld. Commissioner (Appeals). 5. Heard both sides and perused the records. 6. Undisputedly the appellant had paid the amounts of Rs. 1,36,99,550/- for organizing the events named as "ETC/Loomba Trust Bollywood Concert". The amount paid to the overseas providers of said services was alleged by the Revenue to fall under the category of "Business Support Service" in as much as the services are in the nature of "Operational Assistance for Marketing" and liable to service tax under reverse charge mechanism under Section 66A of the Finance Act, 1994. 7. We find that in the invoice dt. 7.7.2006 issued by M/s. ....

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....ces, internet and telecom facilities, penalty and security." And the relevant taxable service is defined at Section 105 (zzzq) observed as - "(zzzq) to any person, by any other person, in relation to support services of business or commerce, in any manner. The event Management is defined as follows: "event management" means any service provided in relation to planning, promotion, organizing or presentation of any arts, entertainment, business sports or any other event and includes any consultation provided in this regard." And the corresponding taxable service is defined as Section 65(105) (zu) as follows: "(zu) to a client, by an event manager in relation to event management." 9. From the evidences on record, it is clear that the....