2011 (9) TMI 747

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..... away from the fact that stalls are also allotted to small traders and artisans in which they sell/promote/showcase/market their product or service - stay granted partly. - ST/631/2009 - 682/2011 - Dated:- 7-9-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Smt. Hema Muralidharan, Advocate, for the Appellant. Ms. Indira Sisupal, Asstt. Commr., for the Res .....

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..... ts of the government, there is no running away from the fact that stalls are also allotted to small traders and artisans in which they sell/promote/showcase/market their product or service. Prima facie, therefore, the assessee can be held to be rendering Business Exhibition Service which is liable to service tax. Having regard to the totality of facts and circumstances of the case, we direct pre .....

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