https://www.taxtmi.com/caselaws?id=207162 The Tribunal granted a waiver and stay on recovery in a case concerning the interpretation of 'Business Exhibition Service' under Section 65(105)(zzo) of the Finance Act, 1994. The appellant's activity of hiring out facilities for exhibitions was found not to squarely fall within the scope of 'Business Exhibition Service' as they primarily provided facilities and did not conduct the exhibitions themselves. The distinction between organizing exhibitions and providing facilities was crucial, leading to the conclusion that the appellant's role of renting out stalls did not align with the statutory definition, justifying the relief granted. en-us Fri, 08 Oct 2010 00:00:00 +0530 Fri, 17 May 2013 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207162 The Tribunal granted a waiver and stay on recovery in a case concerning the interpretation of 'Business Exhibition Service' under Section 65(105)(zzo) of the Finance Act, 1994. The appellant's activity of hiring out facilities for exhibitions was found not to squarely fall within the scope of 'Business Exhibition Service' as they primarily provided facilities and did not conduct the exhibitions themselves. The distinction between organizing exhibitions and providing facilities was crucial, leading to the conclusion that the appellant's role of renting out stalls did not align with the statutory definition, justifying the relief granted. Case-Laws Service Tax Fri, 08 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207162