TaxTMI 
TaxTMI 
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
Service on Exbition Stalls
09 Sep 2016 
6 Replies 
1586 Views Asked by
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. (AI Summary)
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. (AI Summary)