Service tax on business exhibition services: organiser liable to pay tax for services provided to exhibitors under defined scope. Service tax liability attaches to services provided by the organizer of a business exhibition to an exhibitor; the organizer, as service provider, is liable to pay service tax on services rendered to exhibitors. A business exhibition is an exhibition to market, promote, advertise or showcase products or services intended to foster the growth of the producer's or provider's business. Administrative guidance consolidates and supersedes prior technical clarifications on scope, classification, valuation, export, and exemptions related to these services.