2009 (9) TMI 114

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....U. Raja Ram, JDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petitions is directed against the waiver of the pre-deposit of the following amounts :- (a) Demand Es. 6,95,118/- (b) Interest u/s 11AB (c) Penalty - Rs. 6,95,118/- 2. Heard both sides and perused the records. 3. The demand of Service Tax has arisen on the ground that the appellant had prov....

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....ons, came to the conclusion that the services rendered by the appellant would fall under Section 65(19a) of the Finance Act, 1994, coming to such conclusion he confirmed the demands as indicated herein above. 4. Ld. Chartered Accountant would draw our attention to the facts of the case and submits that Karnataka Exhibition Authority is only conducted Dasara Exhibition for which purposes they le....

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....tricity etc. Karnataka Exhibition Authority, the appellant herein is the math organizer of the exhibition and they regulate entry of the people by way of entry tickets etc. It is his submissions that the Commissioner as the Revisionary Authority has very fairly excluded the amounts of entry tickets, parking charges from the taxable value and only has charged the Service Tax on the amounts leased o....