Service Tax: Convention services: Scope: Waiver of pre-deposit and stay: The Commissioner in the adjudication order has not properly justified the demand of service tax on the appellant. The entire amount collected has been taken into account for calculating the service tax under the category of "convention services". The evidence produced indicate that the occupant or inmate of the resort had availed various other services like room, liquor, food etc. These charges cannot be taxed under the category of "convention, services". Consequently waiver of the pre-deposit of the entire dues demanded in the impugned order is allowed till the appeal is decided.(Para 3).
Convention Service Vs Mandap Keeper: Penalty: The charge of suppression can be said to have been established when something material to the issue under consideration is not disclosed by the service provider.