EVENT MANAGEMENT SERVICE

CESTAT, KOLKATA BENCH

Commissioner of Central Excise, Siliguri

v.

Mahabir International

D.N. PANDA, JUDICIAL MEMBER

ORDER NO. A-1405 (KOL.) OF 2007

SERVICE TAX APPEAL NO. 46 OF 2006

July 25, 2007

Section 65 of the Finance Act, 1994 - Event management service - Period 1-12-2004 to 7-12-2004 - Assessee had arranged a Yoga Camp for certain charitable trust - Revenue alleged that assessee had realized Rs. 2.50 crores from said trust for organizing said event and said money was taxable under category of ‘Event Management Service’ - Assessee contended that even though amount of Rs. 2.50 crores was realized entire money was given to trust in support of a noble cause and, it had not received any consideration for organizing said camp, and, therefore, it was not liable to service tax under category of ‘Event Management Service’ - Whether since revenue had not brought any evidence to prove that assessee had carried out a commercial activity and received any gross value by organizing said Yoga Camp, such an activity, could not be treated as event management service and, therefore, amount in question could not be taxed - Held, yes