TaxTMI 
TaxTMI 
TaxTMI 
2020 (3) TMI 753
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....or providing such service, investigations were initiated. Records were verified and statements were recorded. It was noticed that though assessee filed ST-3 returns, they had failed to deposit service tax collected from their customers. Assessee made the payment of Rs. 32,11,766/- on random basis from April 2004 to October 2008. Verification of invoices raised by the assessee revealed that they were not discharging service tax on the amounts collected on the equipments / goods used for providing Event Management Services. SCN was issued proposing to demand short paid service tax along with interest and also for imposing penalties. After due process of law, original authority confirmed the demand along with interest and imposed penalties. Ag....
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....he finding of the adjudicating authority in Para No.5.3 that in the absence of registration under the category of Supply of Tangible Goods Service, the Department failed to proceed invoking the said category is without considering the position of law that Supply of Tangible Goods Service came into force only with effect from 16.05.2008. In the absence of taxing entry, the question of registration does not arise. The adjudicating authority erred in concluding that the Appellant suppressed the fact from the Department and therefore extended period of limitation is rightly invoked. This finding is without appreciating the fact that there is no liability unless the taxable service is specified in the statute. 2.5 The Appellant submitted docume....
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.... would fall under "Supply of Tangible Goods" cannot be accepted. She submitted that these were used for organizing the event and therefore would form part of the gross amount that is charged on the customer. Appellant has entered into separate contracts for Event management as well as for providing various goods used for rendering the event management service. Even if a separate contract is entered for providing the goods used for rendering event management, the amount collected for providing the goods are nothing but expenses for providing the service of event management and has to be included in the taxable value for payment of service tax. She adverted to the annexure to the show cause and the statement of Shri Sunntosh recorded by the d....
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....appellant rendered services like organizing events of Rock shows, Corporate shows, Marriages, Promotions etc. They collected charges for conduct of the events and also provided certain equipments / goods required to conduct the event. The appellant entered into separate contract with the customer for providing the goods needed for the event and collected charges in the nature of rent. These charges are nothing but expenses for rendering event management service and should form part of taxable value for paying service. This is because without the use of such equipments / goods the appellants would not be able to conduct the event. If the appellant does not own / possess such goods appellant would have to take on hire such goods and then use ....
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....levance to the facts of this case. Another decision relied by the Ld. counsel is Island Aviation India Pvt. Ltd. Vs CGST & CE Chennai vide Final Order No.40156-40157/2019 dt.18.01.2019. The said decision has been relied by the ld. counsel to argue that when the assessee had entered into single contract in two capacities as sales agent as well as for purchase of cargo slots, the Tribunal held that the activity of sale and purchase of cargo space is not taxable. On perusal of the said final order, it reveals that there is understanding between the parties to engage the appellant in the two activities in the same contract. Further, it is now settled law that purchase and sale of cargo space is not a service. In the present case, for providing ....