Services in relation to business exhibition of goods by the organiser of business exhibition to a manufacturer of goods falling under Chapters 57, 61, 62 and 63 of the Central Excise Tariff Act, 1985 are exempt from Service Tax.

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..... ness exhibition to a manufacturer of goods falling under Chapters 57, 61, 62 and 63 of the Central Excise Tariff Act, 1985 are exempt from Service Tax. NOTIFICATION NO 43/2007-Service Tax Dated: November 29, 2007 In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necess .....

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..... referred to as the said goods) and is registered as exporter of said goods with any of the following organisations, namely: (i) Apparel Export Promotion Council; (ii) Carpet Export Promotion Council; (iii) The Cotton Textiles Export Promotion Council; (iv) Handloom Export Promotion Council; (v) The Indian Silk Export Promotion Council; (vi) Powerloom Development Export Promotion Coun .....

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..... ce tax under section 68 of the said Finance Act shall pay service tax as applicable on the said service provided to the said manufacturer and such person shall not be eligible to claim exemption for the said service; (b) the said manufacturer shall claim the exemption by filing a claim for refund of service tax paid on the said service to the Assistant Commissioner of Central Excise or the Deput .....

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..... und the service tax paid on the said service. 3. The exemption contained in this notification shall be valid upto 31st March, 2009. 4. This notification shall come into force on the date of its publication in the Official Gazette. F.No.341/15/2007-TRU (G.G. Pai) Under Secretary to the Government of India - Notification Tax Management India - taxmanagementindia - taxmanagemen .....

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