Service on Exbition Stalls

[Srinivasa Rao]

Resp. Sir

My Name is C Srinivasa Rao form Hyderabad I have some doubts about service on exbition stalls

Please give me your conformation about above said matter

Thanking you

[DR.MARIAPPAN GOVINDARAJAN]

Please give your query in detail so as to give any say on the said matter.

[Ganeshan Kalyani]

Sir, whether you intend to know the service tax that you are liable to pay or the organiser of the exhibition is collecting from you. Please elaborate your query to present our views on the same. Thanks

[KASTURI SETHI]

This activity falls under the erstwhile category of 'Business Exhibition Services'. Now it is under the category, "Other Than Negative". It is taxable being commercial. Also go through Board's circular no.80/10/2004-ST dated 17.9.2004 (Point No. 4.1 and 4.2). It will remove your doubts. This circular is still valid.

[YAGAY andSUN]

Even on erection of such stall works contract under respective State VAT shall be payable.

[CSSANJAY MALHOTRA]

Dear Mr. Rao,

Please specify your concern exactly what it is. Are you taking exhibition stall on rent, getting the same erected from service provider, Right to use AS IS , constructing the stalls or ??????????

[Ganeshan Kalyani]

Sir, I agree with the views of experts, the said service attracts service tax. It is also subject matter of VAT. If vat is applicable service tax shall not be and vice versa. This is my view. Thanks.

AI Summary

Service tax on exhibition stalls: commercial exhibition services are taxable while VAT may instead apply to erection or works. Exhibition stall services are taxable as commercial Business Exhibition Services now classed 'Other Than Negative'; Board circular no.80/10/2004-ST is relevant. Erection or construction of stalls may instead fall under state-level Works Contract/VAT treatment, and where VAT applies it can affect the levy of service tax. The ultimate tax outcome depends on factual characterisation-renting space, erection services, right-to-use, or construction attract different tax consequences.