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TMI Blog2019 (2) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax under the event management service. Thereafter Business Exhibition Service came to be introduced, with effect from 10.9.2004. They did not discharge the service tax for the reason of confusion as to the classification of service - On being instructed by the department in January 2005, they had remitted the service tax. It is also brought out that the appellants have not collected serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noticed that they had not discharged the service tax on the consideration received. Show cause notice was issued demanding service tax of ₹ 99,659/- along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand along with interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the demand, interest and penalties. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oimbatore. Service tax was not collected separately for the business exhibition service since the confusion existed and not paid to the Government. When the Preventive Unit visited the premises, as per the instructions, the appellants have paid the service tax. However, the quantification of service tax as per the show cause notice is erroneous and they are liable to pay service tax only to the tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e event management service. Thereafter Business Exhibition Service came to be introduced, with effect from 10.9.2004. They did not discharge the service tax for the reason of confusion as to the classification of service. On being instructed by the department in January 2005, they had remitted the service tax. It is also brought out that the appellants have not collected service tax separately and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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