Services in relation to business exhibition of goods by the organiser of business exhibition to a manufacturer of goods falling under Chapters 57, 61, 62 and 63 of the Central Excise Tariff Act, 1985 are exempt from Service Tax.

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....n to a manufacturer of goods falling under Chapters 57, 61, 62 and 63 of the Central Excise Tariff Act, 1985 are exempt from Service Tax. NOTIFICATION NO 43/2007-Service Tax Dated: November 29, 2007 In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so ....

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....egistered as exporter of said goods with any of the following organisations, namely: (i) Apparel Export Promotion Council; (ii) Carpet Export Promotion Council; (iii) The Cotton Textiles Export Promotion Council; (iv) Handloom Export Promotion Council; (v) The Indian Silk Export Promotion Council; (vi) Powerloom Development & Export Promotion Council; (vii) Synthetic & Rayon Textiles Export....

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.... service tax as applicable on the said service provided to the said manufacturer and such person shall not be eligible to claim exemption for the said service; (b) the said manufacturer shall claim the exemption by filing a claim for refund of service tax paid on the said service to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, havi....