2019 (2) TMI 684

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....MBER (TECHNICAL) Shri B. Seetha Ramaiah, Consultant for the Appellant. Shri Mallikarjun Reddy, Superintendent (AR) for the Respondent. ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. 18/2010 (G) ST dated 29.06.2010. 2. Appellant herein has set up various stalls like Syma Stalls, Deepavali stalls by providing stalls and collected rents and registered ....

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....or business exhibitors and the activities of the appellant are nothing but conducting exhibition and the president of the appellant society is District Collector. It is his submission that the appellant is semi Government organization and hence there cannot be suppression for evasion of tax. He would further submit that appellants are provided the material required to the event managers during the....

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....we find that the show cause notice is issued on the allegation that the appellant had suppressed some value from the authorities and was noticed from schedules in the income and expenditure account. The demand is raised in the show cause notice is for this amount, which assessee claimed as received for supply of the tents and other material for erecting the same where the exhibitors are conducting....