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2010 (10) TMI 724 - AT - Service Tax'Business Exhibition Service' as per Section 65(105)(zzo) - Waiver of pre-deposit - appellant had collected rent from the business exhibitors and as such as rendered, the service under 'Business Exhibition Service' as per Section 65(105)(zzo) of the Finance Act - Decided that seen from the impugned order that the learned Commissioner (Appeals) is recording a factual finding that the exhibitions are not conducted or performed by the appellant on their own, but provided required facilities only - activity which is undertaken by the appellant by hiring out the facilities, prima facie, may not get covered under the definition of 'business exhibition' services - Thus, waiver of pre-deposit of the amounts involved is allowed
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