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TMI Blog2018 (10) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the sports news and telecasting of sports events of the Commonwealth Games, 2010 does not amount to holding of a business exhibition and/or providing of any service under the provisions of Section 65(105)(zzo) read with Section 65(19a) of the Finance Act - Demand alongwith penalties set aside. The appellant was not required to pay any amount of service tax under the head business exhibition service on the amount received by the appellant for setting up media centre for the Commonwealth Games 2010 - the appellant is also not liable to pay any service tax on reverse charge basis, under the facts and circumstances, as they are not rendering any taxable service. Appeal allowed - decided in favor of appellant. - Appeal No. ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture and incidental services such as water, electricity etc. The said amount was calculated as follows: Sl.No. ITEM COST (in crore) 1. Actual revenue Loss earned by ITPO 10.82 2. Conservancy arrangements, upkeep and finishing 1.25 3. Upkeep of roads, pavements etc. 3.00 4. Electricity and Water charges 5.95 5. Augmentation and Replacement of AC Plant as per requirement of OC/PIB/Prasar Bharati 20.57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oss amount already taxed (B) 24,09,168,96 Balance taxable gross amount (A-B) 43,94,93,917 Calculated assessable value 39,84,53,234 Service tax 3,98,45,323 Education cess 7,96,907 SHE Cess 3,98,453 Total Service tax payable 4,10,40,683 4. Pursuant to enquiry show cause notice dated 29th March 2012 was issued proposing to raise demand of ₹ 4,10,40,683/- under Business Exhibition Service etc., as follows : - S. No Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to service tax on ₹ 53,15,80,330/-, received by them from the Ministry of information and Broadcasting for setting up media briefing centre for Common Wealth Games; (ii) Whether or not an amount of ₹ 25,62,00,046/- received by the appellant from Ministry of Commerce as grant in aid would construe a payment against services under the provisions of the Act and hence liable to service tax; (iii) Whether the amount of ₹ 21,19,81,752/- an expenditure incurred in foreign currency on account of payments made to their foreign offices, would construe a payment against the import of support services of business or commerce under the provisions of the Finance Act, and they are liable to be taxed. 5. On the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bition, as defined in Section 65(19a) means an exhibition, to market, to promote, to advertise, to show cause any product or service, intended for the growth in business of the producer or provider of such product or service as a case may be. Further, such taxable service as defined under Section 65(105((zzo) means any service provided to an exhibitor by the organiser of a business exhibition in relation to business exhibition. As none of the conditions precedent as provided are available, hence the confirmed demand in this respect is fit to be set aside along with consequential benefit and penalty etc. 6. The ld. AR have supported the impugned order. 7. Having considered the rival contentions, we are satisfied that the providing of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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