CESTAT, BANGALORE BENCH

Phase 1 Events & Entertainment (P.) Ltd.

v.

Commissioner of Service Tax, Bangalore

T.K. JAyARAMAN, TECHNICAL MEMBER

AND DR. S.L. PEERAN, JUDICIAL MEMBER

STAY ORDER NO. 17 OF 2008

STAY APPLICATION NO. 263 OF 2007

IN APPEAL NO. ST/380 OF 2007

JANUARY 1, 2008

EVENT MANAGEMENT SERVICE

Section 65, read with section 86, of the Finance Act, 1994 - Event management service - Stay order - Revenue demanded service tax from assessee alleging that assessee had organized festival, and such activity came under ‘Event management service’ - Original authority set aside demand on ground that there was no relationship between service provider and clients - However, Commissioner reviewed order of original authority holding that assessee being one of members of festival Committee, had carried out such activity for its clients - Whether since there was no separate contract for entire festival and assessee was only a member of said festival committee, prima facie there was no relationship between service provider and its clients - Held, yes - Whether, therefore, stay application granting waiver of requirement of pre-deposit of demand was to be allowed - Held, yes [Para 3] [Stay granted]

>> Cases referred to

Saturday Club Ltd. v. Asstt. Commissioner, Service Tax Cell [2005] 1 STT 64 (Cal.) (para 2), Dalhousie Institute v. Asstt. Commissioner, Service Tax Cell [2005] 1 STT 15 (Cal.) (para 2) and India International Centre v. CST [2007] 9 STT 473 (Delhi - CESTAT) (para 2).

K.S. Ravi Shankar and Anand for the Appellant. K. Sambi Reddy for the Respondent.

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