Event Management Services: Charges Collected as Rent from Customers Deemed Part of Service Tax, Not Separate Goods Hire.

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....Short payment of service tax - Event Management Service - The charges collected in the nature of rent from the customer can only be considered as expenses for providing the event management services. Merely because the appellant bifurcated the contract as Event Management Service and for hiring of goods, it cannot be concluded that the charges paid for use of the goods do not fall within Event management Services.- AT....