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    <description>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&#039;s or provider&#039;s business. Administrative guidance consolidates and supersedes prior technical clarifications on scope, classification, valuation, export, and exemptions related to these services.</description>
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