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TMI Blog2018 (9) TMI 1664X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11D of the Central Excise Act, 1944 - Held that:- Business Exhibition Services were made exigible to service tax only w.e.f. 10.09.2004 - As per Section 11D of the Central Excise Act, 1944, as applicable to service tax matters, during the period of dispute, only amounts of tax collected in excess of what was assessed and determined on ‘taxable service’, was required to be paid to the credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amodhar, Member (Technical) Shri Hari Radhakrishnan, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER Per Bench The facts of the case are that appellants were engaged in providing service under the category of Event Management and Business Exhibition‛ service. Pursuant to audit, it emerged that appellants had collected service tax am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .18.04.2006, the provisions of Section 11D also have been invoked and hence tax collected but not remitted to the Government of ₹ 9,24,235/- was demanded along with interest thereon. In appeal, Commissioner (Appeals) vide the impugned order dt. 12.03.2010 upheld the order of original authority and rejected the appeal and hence the appellants re before this forum 2. Today when the matter c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Business Exhibition Service under Section 73A (2) of the Finance Act, 1994 read with Section 11D of the Central Excise Act, 1944 as made applicable to service tax matters. The period of dispute is 2002-03 and 2003-04. Business Exhibition Services were made exigible to service tax only w.e.f. 10.09.2004. We find that as per Section 11D of the Central Excise Act, 1944, as applicable to servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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