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2013 (12) TMI 1067 - CESTAT CHENNAIDemand of service tax - Event Management and Business Exhibition Service - Remission of tax as per Section 11D - For invoking Section 11D, what is to be determined is whether the person was liable to pay service tax even as per the arguments of the learned counsel for the applicant. He has not argued on the issue as to whether he was liable to pay service tax under the category of Event management Service. He has only raised the issue that the show-cause notice states that the "Business Exhibition Service" was not liable to service tax during the material period - adjudicating authority has given a finding that it was a taxable service under the "Event Management Service" and, therefore, we do not consider it fit case for full waiver. As such, for admission of the appeal, we direct the applicant to deposit 50% of the service tax demanded - Conditional stay granted.
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