TMI Blog2010 (10) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... '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 fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exhibition Service' as per Section 65(105)(zzo) of the Finance Act, 1994. The first appellate authority has also upheld the said demand. 4. On a careful consideration of the submissions made by both sides and on perusal of the records, we find that the definition of Business Exhibition service and Business Exhibition reads as under: As per Section 65(105)(zzo) of the Finance Act, 1994, as ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant are towards rent for hiring of various stalls. In our view, the 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. In view of this, application for the waiver of pre-deposit of the amounts involved is allowed and the recovery thereof stayed in the above terms. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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