KIRAN SOANS Vs. COMMISSIONER OF SERVICE TAX, BANGALORE

JUDGEMENT

(1.) THE appellant is seeking waiver of pre -deposit of Rs. 8,39,107/ - being the Service tax under the category of Event Management services. The admitted facts are that the appellant was promoting the products in the form of Road Shows, Campaign and the said promotion on the roads by the appellant has been brought within the net of Event Management. We have perused the definition of the Event Management appearing in Section 65(40), (41) and (105). In terms of the said definition, promotion of sales on the roads cannot be considered to be an Event Management.

(2.) THE learned Chartered Accountant pointed out that the type of activity carried out by the appellant has since been brought under a different category as Business Exhibition Services and the Board, by Circular No. 80/10/2004, dated 17 -9 -2004, has clarified this issue also. He submits that promoting business on the roads cannot be considered as Event Management.

(3.) THE learned JDR relied on the findings given by the Commissioner (Appeals) and insisted on the appellants pre -deposit of the amount.