2013 (6) TMI 235

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..... exhibition abroad and hence liable to pay service tax under the provisions of Section 66A of the Finance Act, 1994, for the amounts paid by appellant for organising such exhibition whereas 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 .....

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..... 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 the appeal filed by the appellant only on the ground of non-compliance of the stay order. .....

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..... 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 22.3.2011, will have bearing on the issue in hand, which has not been discussed by the lower .....

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