Business Exhibition - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Business Exhibition (w.e.f. 10/9/2004) What is taxable - 65(105)(zzo) Any service provided or to be provided to an exhibitor, by the organiser of a business exhibition, in relation to business exhibition; Who is the receiver of service An exhibitor Who is the provider of service The organizer of a business exhibition Who is liable to pay service tax The organizer of a business exhibition (service provider) Meaning of Business Exhibition - 65(19a) "business exhibition" means an exhibition, (a) to market; or (b) to promote; or (c) to advertise; or (d) to showcase, any product or service, intended for the growth in business of the producer or provider of such product or service, as the case may be. Comments A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."