Services in respect of business exhibitions conducted abroad

K. G. Denim Ltd.   vs. 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 ser- vices 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 performed in India. Since these services were performed outside India, no service tax liability arose in the case