Services in respect of business exhibitions conducted abroad

K.G.Denim Ltd. V/s Commissioner Of Service Tax, Salem. [2015] 37 STR 616 (Tri.-Chennai)

Services in respect of business exhibitions conducted abroad and testing done abroad should be considered to be provision of services outside India.

FACTS:

Whether there was any service tax liability on the appellant as a recipient of service in respect of business exhibitions conducted abroad and in respect of technical inspection & certification services done abroad for which payments are made to parties located abroad?

HELD:

Both these services should be considered to be within India if service provider was located abroad and service was provided in India. Since these services were provided outside India, no service tax liability arose in the case.