2010 (10) TMI 724

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....IKEYAN, JJ. B. Seetha Ramaiah for the Appellant. K.S. Chandrashekar for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is filed for the waiver of pre-deposit of the following amounts:-  (i)  Service Tax: Rs. 1,59,601/- and interest u/s 75. (ii)  Equal penalty u/s 78 2. Heard both sides and perused the records. 3. The adjudicatin....

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....ce Act, 1994, 'Business Exhibition' means - an exhibition - (a) to market; or (b) to promote; or (c) to advertise or (d) to showcase, any product or service, intended for the growth in business of the producer or provider of such product or service, as the case may be." 5. It is also seen from the impugned order that the learned Commissioner (Appeals) is recording a factual finding that the ....