2012 (5) TMI 47

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..... elegates in the conference - Decided in favor of the assessee - ST/595 of 2011 - ST/A/99/2012-CUS - Dated:- 8-2-2012 - D N Panda, Rakesh Kumar, JJ. For Respondent: Shri K K Jaiswal, SDR Per: D N Panda: None present for the appellants. 2. This matter has been listed for stay hearing. After going through the case records and hearing the ld. DR, we are of the view that the appeal its .....

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..... ence. 5. The appellant had organized a conference during the period from 10th October, 2009 to 16th October, 2009 at its college premises at Ajmer wherein 646 delegates from 84 schools of 24 countries around the world had assembled. The appellant had collected some amount from each of the delegates and this amount had been used for organizing the conferences. 6. The department alleges that abo .....

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..... axable has to be provided to a client. In this case, the delegates who had attended the conference were not clients of the appellant. It is the appellant, who out of the money collected from the delegates made arrangement for the mutual benefit of delegates in the conference. This Tribunal in the case of Ahmedabad Management Association Vs. Commissioner [2009 (14) STR 171] , has held that no serv .....

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