TMI Blog2009 (9) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as arisen on the ground that the appellant had provided service of business exhibition falling under Section 65(l9a) of the Finance Act, 1994. Show cause notice was issued to the appellant for demand of Service Tax which was adjudicated by the Jt. Commissioner of Central Excise and he dropped the proceedings initiated by the said show cause notice. Commissioner of Central Excise Customs, Mysore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nducted Dasara Exhibition for which purposes they leased out the stalls in the grounds. Tenders were called for leasing the stalls and the highest bidder is given the rites to lease out the stalls etc. as the case may be. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged the Service Tax on the amounts leased out which has been received by the appellant from the highest bidder. 6. We have considered the submissions made by both sides and perused records. On Perusal of the records, we find that the ld. Commissioner as the Revisionary Authority in Para 21 has come to the conclusion that the services of business exhibition can be provided indirectly through an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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