Prevention of Tropical Diseases cannot be categorized as 'Event Management Services': CESTAT partially allows appeal in Service Tax Matter [Read Order]
It was submitted that the workshops conducted for tropical diseases and emerging health disorders will not fall under ‘Event Management Services’.
![Prevention of Tropical Diseases cannot be categorized as Event Management Services: CESTAT partially allows appeal in Service Tax Matter [Read Order]](https://images.taxscan.in/h-upload/2026/05/05/2135538-prevention-of-tropical-diseases-cannot-be-categorizedjpg.webp "Prevention of Tropical Diseases cannot be categorized as Event Management Services: CESTAT partially allows appeal in Service Tax Matter [Read Order]")
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, partially allowed an appeal in a service tax matter and held that prevention of tropical diseases cannot be categorized as ‘Event Management Services’. The appellant, Society for Innovation and Development (SID), had not paid the service tax before due dates and hence interest of INR 21,014/-...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, partially allowed an appeal in a service tax matter and held that prevention of tropical diseases cannot be categorized as ‘Event Management Services’.
The appellant, Society for Innovation and Development (SID), had not paid the service tax before due dates and hence interest of INR 21,014/- in terms of Section 75 of the Finance Act, 1994 was to be paid. It was also alleged that the service of renting out buildings with the infrastructure to participating companies amounted to ‘Renting of Immovable Property Services’ in terms of Section 60(90a) and 65(105)(zzzz) of the Finance Act, 1994.
The counsel for the appellant submitted that immovable property does not belong to the society but to Indian Institute of Science. It was also submitted that the workshops conducted for tropical diseases and emerging health disorders will not fall under ‘Event Management Services’.
The opposing counsel argued that for conducting various symposiums and logistics, the appellant had collected a consideration and hence were liable to service tax. CESTAT examined the definition of ‘Renting of Immovable Property’ as per Section 65(105).
The tribunal confirmed that the tripartite agreement cannot be considered as renting of immovable property against the appellant. CESTAT also mentioned that the appellant is assistance discussions for the management of eradication of tropical diseases which clearly falls under the category of Health Services.
The bench of D. M. Misra (Judicial Member) and R. Bhagya Devi (Technical Member) set aside the demand as the services do not fall under the definition of ‘Event Management Service’. However, the order was only modified as the appellant still provided services under the category of Scientific or Technical Consultancy Services and the matter was remanded for quantification of interest. The appeal was partially allowed.
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