2012 (5) TMI 47

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..... isted for stay hearing. After going through the case records and hearing the ld. DR, we are of the view that the appeal itself can be finally disposed of. Accordingly, the same is taken up for final disposal with the consent of Revenue. 3. With the assistance of ld. DR, we have gone through the case records. 4. In this case, the service tax demand of Rs.23,65,157/- has been confirmed against the .....

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..... each of the delegates and this amount had been used for organizing the conferences. 6. The department alleges that above activity of the appellant was service provided in relation to holding of a convention in any manner and taxable under Section 65(105)(zc) of the Finance act, 1994 and confirmed service tax demand on the amount received from the delegates. 5. We have gone through the memorandum .....

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..... Tribunal in the case of Ahmedabad Management Association Vs. Commissioner [2009 (14) STR 171], has held that no service tax is chargeable on the amount charged by the Ahmedabad Management Association from its members which was used for holding a conference, as in this case. The Ahmedabad Management Association has provided the services of organizing the conference to itself. The same view has been .....

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