Business Exhibition Service: venue and installation abroad not taxable; stall rental to Indian exhibitors not export without convertible currency. Organising an overseas business exhibition involves hiring foreign premises and arranging stall installation-services performed entirely outside India and not taxable under the Taxation of Services (Provided from Outside India & Received in India) Rules-while renting stalls to Indian exhibitors is a service provided within India and does not qualify as export because consideration is not received in convertible foreign currency; this clarification is limited until 28 February 2011 due to a later exemption notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Business Exhibition Service: venue and installation abroad not taxable; stall rental to Indian exhibitors not export without convertible currency.
Organising an overseas business exhibition involves hiring foreign premises and arranging stall installation-services performed entirely outside India and not taxable under the Taxation of Services (Provided from Outside India & Received in India) Rules-while renting stalls to Indian exhibitors is a service provided within India and does not qualify as export because consideration is not received in convertible foreign currency; this clarification is limited until 28 February 2011 due to a later exemption notification.
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