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TMI Blog2019 (2) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... rnataka Exhibition Authority [2018 (7) TMI 1672 - CESTAT BANGALORE], where it was held that there is no service rendered by the appellants to the exhibitor, in fact, the successful tenderer will give it to individual shops, the service receiver as well as the appellants are concerned, is the tenderer but not the individual exhibitors of the shops - demand set aside - appeal allowed - decided n fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposition of penalty. The Adjudicating Authority after following due process of law, confirmed the demands raised and also imposed penalties. Aggrieved by such an order, an appeal was preferred before the First Appellate Authority, who upheld the Order-in-Original. Hence this appeal. 3. Learned Consultant appearing for the appellant draws our attention to the facts of the case, he submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed rents only from the event manager for the supply of such materials. 4. Learned Departmental Representative on the other hand reiterates the findings of the lower authorities. 5. On careful consideration of the submissions made by both sides and on perusal of records, the issue that falls for consideration is whether appellant requires to be saddled service tax liability on the amounts rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own under syma stalls by mistake, it was not intention to hide the amounts so received from the department. On perusal of records, we find a strong force in the contentions raised by the appellant as this plea was taken before lower authorities, we find that similar issue came up before the Tribunal in the case of M/s Karnataka Exhibition Authority [2018 (7) TMI 1672- CESTAT- Bangalore] wherei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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