2008 (7) TMI 113

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..... nt-service provider relationship between the appellant and the Committee - since there is no service provider and client relationship, no liability arise - Moreover, the appellant was under the bona fide belief that they would not be liable for payment of Service Tax - longer period cannot be invoked - ST/380/2007 - 823/2008 - Dated:- 21-7-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayara .....

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..... M/s. Phase 1 Events Entertainment Pvt. Ltd. It was found that they conducted a festival known as OKTOBERFEST'. The investigation revealed that there were certain amounts of receipts to the extent of Rs. 11,44,074/-, received as consideration. Hence, according to the Revenue, these considerations were received by the appellant for the services rendered under the category of Event Management. .....

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..... ppellant themselves did not receive any consideration for organizing the event. Therefore, the appellant strongly argued that they were not liable to pay Service Tax. This contention of the appellant was accepted by the lower authority and he dropped the proceedings. However, the Commissioner under the powers conferred on him under Section 84 of the Finance Act, 1994, passed the Order-in-Revision. .....

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..... evied. It was clearly explained that the appellant themselves is a member of the OKTOBERFEST Committee. So the OKTOBERFEST Committee requested the appellant to organize the event and, therefore, they organized the festival. Hence, when there is no service provider and client relationship between the appellant and the OKTOBERFEST Committee, it was urged that there is no liability to pay any Service .....

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..... cannot be said that there is a client-service provider relationship between the appellant and the OKTOBERFEST Committee. The case-laws relied on by the learned Advocate are appropriate. Moreover, the appellant was under the bona fide belief that they would not be liable for payment of Service Tax. In these circumstances, the longer period also cannot be invoked. We do not find any merit in the .....

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