Service tax liability

This query is : Resolved

Tara Khandelwal (Querist)
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22 May 2014 A printing association named XYZ is conducting business exhibition by collecting a specified amount from the stall owners? The business exhibition is being held at XYZ's place.

My Query is whether XYZ is liable to service under "Business Exhibition Service" or "Renting of Immovable Property"

Please resolve.

mtvcamba

mtvcamba (Expert)
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22 May 2014 If the XYZ is conducting the exhibition then the liability will be under the head Business Exhibition Service.

If a third party is organizing the function by taking the premises on rent then it would fall under the head Renting of Immovable property.

Tara Khandelwal

Tara Khandelwal (Querist)
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22 May 2014 @ mtvcamba
Sir,

The XYZ is an AOP and it also provides Mandap Services..

Another Query..Can the services be also taxed as a Mandap Keeper Services

The amount collected by XYZ from Stall Owners is also in the nature of collection of rent as the Exhibition hall belongs to XYZ ltd..

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Tara Khandelwal

Tara Khandelwal (Querist)
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22 May 2014 Sir

Can u pls resolve this as early as possible.

mtvcamba

mtvcamba (Expert)
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22 May 2014 The amount collected by XYZ from stall owners can be classified as Rent provided XYZ has no say in the exhibition. Further it can be classified as Mandap Keeper services provided XYZ is actually providing mandap keeper services. But if the service provider is involved in the exhibition then he has to remit service tax under the head exhibition services only.

Tara Khandelwal

Tara Khandelwal (Querist)
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22 May 2014 Thank you sir for resolving this !!!