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of <h1>Business Exhibition Organizers Must Pay Service Tax on Services to Exhibitors Since September 2004, Per 2007 Circular.</h1> Any service provided by the organizer of a business exhibition to an exhibitor, related to the exhibition, is taxable under service tax regulations effective from September 10, 2004. The organizer, as the service provider, is responsible for paying the service tax. A business exhibition is defined as an event aimed at marketing, promoting, advertising, or showcasing products or services to enhance business growth. A circular dated August 23, 2007, supersedes all previous clarifications on technical issues related to service tax, including the scope and classification of taxable services.
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