KARNATAKA EXHIBITION AUTHORITY Vs. CCE

JUDGEMENT

(1.) THIS stay petitions is directed against the waiver of the pre -deposit of the following amounts:

(2.) HEARD both sides and perused the records.

(3.) LD . Chartered Accountant would draw our attention to the facts of the case and submits that Karnataka Exhibition Authority is only conducted Dasara Exhibition for which purposes they leased out the stalls in the grounds. Tenders were called for leasing the stalls and the highest bidder is given the rites to lease out the stalls etc. as the case may be. It is his submission that the applicant has not provided any direct service to any one but had leased out the space to the person who made the highest bid. He would submit that the services rendered would not fall under the category of 'business exhibition service'.