A trade association arranged one exhibition. Members of the association, bought the stalls to display their items.

Association charged certain amount for the exhibition to members. Under which head the service provided will fall?

The question is based on offline chat had with Sandeep Kamath.

Hi Sundeep, please reply. I was impressed with the extent of his knowledge on the topic.

Posted 3 years, 10 months ago by CA Pulkit Sharma

To Summarise the question:

An association of perons (AOP), conducted a exhibition in bangalore to bring about a platform  to highlight the products, vendors & customers together. The Association collected amounts as below:

A.  Collection of amounts  on account of banners, sponsership of dinner, tea & breakfast.

B.  Collection of amounts towards Exhibition stall at venue.

C.  Sovenior prints in type of booklet showcasing the products, vendors, company etc.

The senario led to confusion as to classification of service for the purpose of collection of service tax and later applicability of Reverse charge mechanisum thereto.

Questions that were revolving where.

Is the service tax to be collected under Business Exhibition service or Business Auxilary Service or Event Management service  or Applicability of Reverse charge mechanisum (AOP).

I opione, that based on facts, the essential character of all services is towards business exhibition, as such all other services rendered will also be catogorised along with Business exhibition services though they fall under various catagories if taken individually.


CA. S Kamath


Posted 3 years, 10 months ago by CA Sundeep Kamath

Hi Sundeep,

I have a doubt regarding service tax reply of you.

Now the negative list is notified, what is the importance of these heads after negative list implementation?

Posted 3 years, 10 months ago by Rahul Rai

Pls. refer http://www.servicetax.gov.in/notifications/notfns-2012/st15-2012.htm

In a exhibition, the event or a part of event may be sponsored ex : A donation given to arrange the infrastructure for the exhibition, will fall under the purview of Service tax.

Pls. go through the notification, if doubt please revert back.



S Kamath


Posted 3 years, 10 months ago by CA Sundeep Kamath

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