“Shoah” is a Hebrew word for “Holocaust.” Irving Berlin wrote the song “There’s No Business Like Show Business” for the 1940s musical Annie Get Your Gun, and this often becomes “There’s no business like Shoah business”—reflecting the money involved in Holocaust memorials, lawsuits, studies, books, plays and films. 
 
As stated in the book Discovering Exile: Yiddish and Jewish American Culture During the Holocaust (2008) by Anita Norich:
 
“The quip ‘There’s no business like shoah business,’ is so well known that it has become a cliche. It refers to the proliferation of Holocaust studies, films, and books that began to appear in the 1970s. A cursory web search reveals that it has been associated with or attributed to numerous famous Jewish figures (among them Abba Eben, Yaffa Eliach, Philip Roth, Jacob Timmerman, Elie Wiesel). Its significance is not diminished by the fact that it now appears most frequently and disturbing in sites written by Holocaust deniers.”
   
“There’s no business like Shoah business” has been a common saying since at least the 1980s, with a first known citation in 1981. Authorship is unknown.
   
   
Merriam-Webster Dictionary
Shoah
noun Sho·ah \ˈshō-ə, -ˌä\
Definition of SHOAH
:  holocaust
 
Wikipedia: There’s No Business Like Show Business
“There’s No Business Like Show Business” is an Irving Berlin song, written for the musical Annie Get Your Gun and orchestrated by Ted Royal. The song, a slightly tongue-in-cheek salute to the glamour and excitement of a life in show business, is sung in the musical by members of Buffalo Bill’s Wild West Show in an attempt to persuade Annie Oakley to join the production. It is reprised three times in the musical.
   
The song is also featured in the 1954 movie of the same name, where it is notably sung by Ethel Merman as the main musical number.
 
Google Books
The Jewish war against the Jews:
Reflections on Golah, Shoah, and Torah
By Jacob Neusner
New York, NY: Ktav Pub. House
1984
Pg. 52:
If some people have responded in a bitter way and referred to the public-relations circus which has enveloped the murder of the Jews of Europe as “Shoah, Incorporated,” or said, “There is no business like Shoah-business,” they can be forgiven their bitterness. THey speak a truth about exploitation. let the truth be told.
   
Google Books
The Liberty Bell
Volume 14
1986
Pg. 52:
There is no business like SHOAH-business. As long as five years ago, Leon A. Jick already wrote:
 
The devastating barb, “There is no business like SHOAH-business,” is, sad to say, a recognizable truth (“The Holocaust: its Uses and Abuse Within the American Public,” Yad Vashem Studies, Jerusalem, 1981, XiV, pg. 316).
       
Google News Archive
18 March 1986, Bryan (OH) Times, “Israel copies Eichmann trial for Demjanjuk” (UPI), pg. 14, col. 3:
“There’s no business like shoah business,’” one writer commented, using the Hebrew word for holocaust.
 
OCLC WorldCat record
Le procès Barbie, ou, Le shoah-business à Lyon
Author: André Chelain
Publisher: Paris : Polémiques : Diffusion, O.D. diffusion, ©1987.
Edition/Format:   Print book : Biography : French
 
Google Books
Images of the Holocaust:
The Myth of the ‘Shoah Business’
By Tim Cole; Mazal Holocaust Collection.
London: Duckworth
1999
Pg. 6:
In the words of the Jewish historian Yaffa Eliach ‘there is no business like Shoah Business’.
 
Google Books
Discovering Exile:
Yiddish and Jewish American Culture During the Holocaust
By Anita Norich
tanford, CA: Stanford University Press
2008
Pg. 147:
The quip “There’s no business like shoah business,” is so well known that it has become a cliche. It refers to the proliferation of Holocaust studies, films, and books that began to appear in the 1970s. A cursory web search reveals that it has been associated with or attributed to numerous famous Jewish figures (among them Abba Eben, Yaffa Eliach, Philip Roth, Jacob Timmerman, Elie Wiesel). Its significance is not diminished by the fact that it now appears most frequently and disturbing in sites written by Holocaust deniers (and which for that very reason, I do not cite here).
     
Google Books
Accounting for Violence:
Marketing Memory in Latin America
Edited by Ksenija Bilbija and Leigh A. Payn
Durham, NC: Duke University Press
2011
Pg. 152:
“There’s no business like Shoah business” was a critical phrase that arose during the debates regarding the Holocaust Memorial in Berlin to call attention to the tension between the desire to honor a difficult past and the necessary business of getting a memorial built.
 
Al-Jazeerah
Israeli Diplomat Says Maintaining German Guilt About the Holocaust Helps Israel
By Gilad Atzmon
Al-Jazeerah, CCUN, August 5, 2015
(...)
It was Abba Eban who back in the 1950s coined the priceless phrase ‘there is no business like Shoah business.’ Six decades later, Israel’s attitude to Germany and Germans is fully consistent with Eban’s ‘business plan.’