22 May 2014
A printing association named XYZ is conducting business exhibition by collecting a specified amount from the stall owners? The business exhibition is being held at XYZ's place.
My Query is whether XYZ is liable to service under "Business Exhibition Service" or "Renting of Immovable Property"
22 May 2014
The amount collected by XYZ from stall owners can be classified as Rent provided XYZ has no say in the exhibition. Further it can be classified as Mandap Keeper services provided XYZ is actually providing mandap keeper services. But if the service provider is involved in the exhibition then he has to remit service tax under the head exhibition services only.