2018 (7) TMI 1672

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....given the right to lease out stalls. The Revenue has issued a SCN dated 16.05.2006 alleging that they have rendered service under Business Exhibition Service in terms of Section 65 (19A) of the Finance Act, 1994. The Joint Commissioner of Customs vide Order No. 36/2006 dated 30.08.2007 has dropped the proceedings holding that in terms of Memorandum of Association of KEA of the appellants; the exhibition was to project and to propagate the Cultural and Literary heritage and technological achievements and the educational and sociological advancement in the State and that there was no business in the objective of the appellants. The Commissioner of Service Tax, Mysore has issued a Revision Order in terms of Section 84 of the Finance Act, 1994 ....

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.... (iii) Sands Hotel Pvt. Ltd. Vs. CST, Mumbai- 2009 (16) STR 329 (Tri. Mumbai). 3. The learned AR has submitted that one need not go only by the objectives; what is important is the reality of the appellants providing services, in fact, the appellants have provided stalls to the exhibitors through a middleman; therefore they have performed some activity in relation to marketing of the products; therefore, they are liable to pay Service Tax on the same. The learned AR has brought to the notice of this Bench that Chennai Bench of the Tribunal in the case of Tamil Nadu Tourism Development Corporation Ltd. 2012 (25) 84 has held that activity of allotting the stalls to small traders and artisans to market, promote and showcase their own produc....

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....o declare the exhibition open to the public; invites Government departments to put up stalls, organizes cultural programmes etc. The moot point would be whether such invitation would amount to marketing or promotion of business; understandly what is undertaken by the appellants is promoting the tenderers viz. D.D. Prakash to allow creation and leasing out the stalls for use by different business entities, including some Government departments. The main objective of the "Cultural Dusshera Exhibition" is to propagate and project the Cultural and Literary heritage and technical achievements and educational and sociological advancement in the State. The bidder of the tender would let out the allotted area or stalls to the interested people who ....