Leasing stalls and land not fall under business exhibition services

M/s. Karnataka Exhibition Authority Vs C.C.,C.E.& S.T (CESTAT Bangalore) Karnataka Exhibition Authority had leased out the land having stalls, by way of tender”. We are of the considered view that leasing stalls and land will not fall under the category of „business exhibition services‟as held by the Revisionary Authority. The learned Departmental Representative has relied upon the case of Tamil Nadu Tourism Development Corporation Ltd. cited supra; however, this was only an interim order in respect of the pre-deposit and not a final finding. Going by the facts of the case and by t...