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2019 (2) TMI 684 - AT - Service TaxLevy of service tax - amounts received by them for syma stalls rent collected and stall registered if collected - period 2005-2006 to 2007-2008 - Held that:- Similar issue came up before the Tribunal in the case of M/s Karnataka Exhibition Authority [2018 (7) TMI 1672 - CESTAT BANGALORE], where it was held that there is no service rendered by the appellants to the exhibitor, in fact, the successful tenderer will give it to individual shops, the service receiver as well as the appellants are concerned, is the tenderer but not the individual exhibitors of the shops - demand set aside - appeal allowed - decided n favor of appellant.
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