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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

65. Definition.-

In this Chapter, unless the context otherwise requires,

(19a) "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;