d08c4f03_nternational_in_bound___Page_3__Comment
[Reference Code] 041.01 / 01.07.07 [Issue] Organizers of Trade Fairs and Exhibitions solicit participation from the trade and industry and provide space and other facilities, including furniture, cabins, security, electricity, etc., to display products and provision of services. Whether services provided by the organizers of trade fairs / exhibitions are covered within the scope of event management service [section 65(015)(zu)]? [Comment] 
In such cases, the event, namely organizing trade fairs and exhibitions, is managed by the organizer himself and hence, being in the nature of self supply of service, this service is not leviable to service tax as 'Event Management' service. However organizers do provide service to an exhibitor and such service is leviable to service tax under "Business Exhibition Service [Section 65(105)(zzo)].
014 - Service Tax - Circulars - Year 2007 - Circular No.- 90 /1/2007, dated - 03-01-2007 - Applicability of service tax on international in-bound - Page 3
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