2013 (6) TMI 235

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..... T Per : Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of amount of service tax confirmed by the adjudicating authority as an amount of service tax payable by the appellant on reverse charge mechanism for availing the services of various persons who are located outside. 2. On perusal of record, we find that the first appellate authority has rejected / dismissed th .....

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..... e appellant's contention that they have not organised any exhibition but have paid for participating in such exhibition. There is a vast difference between organising and participating in an exhibition. Both the lower authorities have not considered this obvious difference. We also find strong force in the contentions raised by the learned counsel that CBEC Circular No. 354/11/2011-TRU dated 22.3. .....

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