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2009 (9) TMI 114 - CESTAT, BANGALOREDemand of Service Tax has arisen on the ground that the appellant had provided service of business exhibition - It is his submission that the applicant has not provided any direct service to any one but had leased out the space to the person who made the highest bid. He would submit that the services rendered would not all under the category of ‘business exhibition service’. - Commissioner as the Revisionary Authority has come to the conclusion that the services of business exhibition can be provided indirectly through an agent, which is, what the appellant has done in this case - We are of the considered view that leasing stalls and land will not fall under the category of ‘business exhibition services’ as held by the ld. Commissioner as the Revisionary Authority - applicant has made out a prima facie case for waiver of pre-deposit of the amounts. Application for waiver of pre-deposit of amounts is allowed
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