The Urban Dance Camp (the “UDC”), a Germany based company is coming to Mumbai, India to set up a dance camp and organizing dance shows/ events from 17th to 25th OCTOBER 2016 through its agent in India, Mr. Bharat Shettigar. UDC’s sole purpose of coming to India is to undertake commercial activities by illegal means and defrauding the Government of India by not complying the rules and not paying any taxes by which causing huge economic losses to our country.
On the basis of information received from reliable sources, it has come to our notice that UDC (with their dance crew)is coming to India on a Tourist Visa, however, performing commercial activities which is strictly prohibited on a Tourist Visa and is in violation of the Immigration Laws of India.
Further, organizing of such dance shows/ events is a “Business Activity/ Service” within the meaning of Clause 19 (ii) and (vii)(a) of Section 65 of the Service Tax, Chapter V of Finance Act, 1994 and is a “Taxable Service” within the meaning of Section 65 (105) (zzc) of the Finance Act, 1994. From the information received, it has been revealed to us that Mr. Bharat Shettigar generated bills in his own name and issued it to the applicants without payment of service tax to the Government of India in violation of the Service Tax, Chapter V of Finance Act, 1994, which is a crime of serious nature against the Government.
The aforesaid violations have been notified to Commissioner (Immigration), Bureau of Immigration, New Delhi, Officer of Chief Commissioner of Service Tax, concerned Embassies, DCP and other relevant authorities.
