TaxTMI 
TaxTMI 
2024 (3) TMI 754
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.... collecting hire charges for providing stalls to other business exhibitors such as Deepavali stalls, Lepakshi Craft bazaar stalls, who conducts business exhibition elsewhere, under caption 'Syma stalls'. They are also receiving electricity charges from stall holders and paying the same to the electricity department. They are also providing Autonagar sheds (function hall) for rent to the persons who conduct functions in such halls and collecting rent from them. 2. The department issued a SCN dt.04.06.2010 demanding an amount of Rs.3,62,265/- as service tax on the amount of Rs.30,20,242/- collected towards electricity charges, Syma stall maintenance charges, Deepavali stall maintenance charges, Lepakshi craft bazaar and stalls registration f....
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....riod from April, 2009 to March, 2013. The department was of the view that certain activities of the appellant, in relation to conducting business exhibition, are nothing but providing of service to business exhibitors, in relation to business exhibition and therefore, rightly classifiable under the head 'business exhibition' under Sec 65(105((zzo). In addition they found that appellants were also providing other services like 'Mandap Keeper service' etc. On adjudication, the Adjudicating Authority, after going through the records and submissions of the appellant, came to the conclusion that they had provided 'business exhibition services', 'mandap keeper services', 'supply of tangible goods services', 'transport of goods by road services' a....
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....ort of goods by road service - Rs.20,231/- iv) Legal services - Rs.9,438/- 7. They have also paid interest amounting to Rs.2,33,932/- on 07.02.2024 as stated in the Affidavit. They have also relied on the judgment in the case of Karnataka Exhibition Authority vs CC, CE & ST, Mysore [2018 (7) TMI 1672 (CESTAT-Bangalore)] in support of their claim that they are not providing business exhibition service. The Tribunal held that merely leasing of stalls and renting will not fall under the category of business exhibition service. We find that the activities covered in the said judgment are almost identical to the activities in the present case, which are being classified under 'Business Exhibition services'. 8. Learned AR for Revenue reiterat....