Conventions Open to General Public Not a “Convention Service” under Service Tax, No Service Tax Applies: CESTAT [Read Order]

Conventions - Conventions Open to General Public - General Public - Convention Service - Service Tax - No Service Tax Applies - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that conventions open to the general public cannot be classified as “Convention Service” under Service Tax laws and as a result, service tax is not applicable to such conventions. The issue arose from an appeal filed by M/s. Confederation of Indian Industry against…

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