The High Court noted that the “turnover of taxable supply” issue was never part of the original adjudication under Section 73. Therefore it could not have been introduced for the first time in appeal to enhance liability without following the statutory safeguard under Section 107(11).

Mere non-reflection of income in ST-3 returns, without establishing taxability, cannot be equated with deliberate suppression’ stated the appellate tribunal.

The Supreme Court held that hiring global speakers through booking agencies for a media summit does not amount to “event management service” and is not liable to service tax.