https://www.taxtmi.com/forum/issue?id=110889 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. en-us Fri, 09 Sep 2016 12:47:08 +0530 Thu, 23 Jan 2025 15:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110889 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. Discussion-Forum Service Tax Fri, 09 Sep 2016 12:47:08 +0530 https://www.taxtmi.com/forum/issue?id=110889