Service tax not payable on mere collection of event fees for organisers

Indian Pharmaceutical Association Vs Commissioner of Central GST & Central Excise (CESTAT Mumbai) The appellant does not offer ‘convention services’ but gets events organised by professionals and, by collecting fees which are transmitted to such organisers, enables its members to participate in them. There is no allegation that any part of the fees charged by convention organisers is retained by the appellant. Thus, the activity is beyond the purview of taxability under section 65 (105) (zc) of Finance Act, 1994. FULL TEXT OF THE CESTAT JUDGEMENT Two notices, for the period from 2006-...