2019 (2) TMI 86

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....r the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in providing business exhibition service and it was noticed that they had not discharged the service tax on the consideration received. Show cause notice was issued demanding service tax of Rs. 99,659/- along with interest and also for imposing penalties. Afte....

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....r the exhibition conducted by them would fall under event management or business exhibition service. From October 2004 to December 2004, they had conducted two exhibitions at Madurai and Coimbatore. Service tax was not collected separately for the business exhibition service since the confusion existed and not paid to the Government. When the Preventive Unit visited the premises, as per the instru....

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....ore issuance of the show cause notice. The reason for omission to pay the service tax is explained by them. They were filing returns as well as were paying service tax under the event management service. Thereafter Business Exhibition Service came to be introduced, with effect from 10.9.2004. They did not discharge the service tax for the reason of confusion as to the classification of service. On....