event admission service & event linked service

Atcually 12(7) is broader way of explanation of 12(6)

12(6)

Services provided by way of admission to a cultural artistic, sporting, scientific, educational, or entertainment event or amusement park or ancillary service

Where the event is actually held or where the park or such other place is located.

12(7)

Service provided by way of-

Organization of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of service in relation to a conference fair, exhibition, celebration or similar or events, or
Service ancillary to organization of any of the above events or services, or assigning of sponsorship of any of the above events.
If recipient is registered than location of such person, otherwise location where the event is actually held. If the event is held outside India, the place of supply shall be the location of the recipient.

Example:1. K organizing a cultural event at Mumbai. He is registered in Kolkata. D is a registered person in Delhi, provides his services at Mumbai. POS would be Kolkata. However if K is not registered than POS would be Mumbai.

So in above example if K is not registered then POS is place event Held,..here section 12(6) Applied

Superb and fabulous explanation.

thanku sir

right

if people purchase ticket for that event from Mr K. In such case POS will be location where event is held i.e in Mumbai ?

yes if K is not registered

. .