Reg. registration

This query is : Resolved

Jivan (Querist)
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03 July 2013 Dear Expert,
One of our client has formed a partnership firm to organise various exhibition and business events. Now he want to obtain a service tax registration. Hence under which service it should be obtain?

CA Sourabh Agarwal

CA Sourabh Agarwal (Expert)
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03 July 2013 There are two categories regarding exhibition and events. Check following definition and select which suits you.

1. business exhibition (zzo)
"business exhibition" means an exhibition,—
(a) to market; or
(b) to promote; or
(c) to advertise; or
(d) to showcase,
any product or service, intended for the growth in business of the producer or provider of such product or service, as the case may be;

2. Event management (zu)
"event management" means any service provided in relation to planning, promotion, organising or presentation of any arts, entertainment, business, sports, marriage or any other event and includes any consultation provided in this regard.

In my opinion, former category would be best suited to your case and is more specific.