Business exhibition services: overseas venue and installation are outside tax net; domestic stall rentals may not qualify as export. Hiring premises abroad and arranging stall installation are services performed wholly outside India and thus not taxable under the Rules for services provided from outside India, while renting stalls to Indian exhibitors for an overseas exhibition is a service provided in India and does not qualify as an export of services because consideration is not received in convertible foreign currency; the clarification is limited to the period prior to the subsequent exemption notification for Business Exhibition Service.
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 services: overseas venue and installation are outside tax net; domestic stall rentals may not qualify as export.
Hiring premises abroad and arranging stall installation are services performed wholly outside India and thus not taxable under the Rules for services provided from outside India, while renting stalls to Indian exhibitors for an overseas exhibition is a service provided in India and does not qualify as an export of services because consideration is not received in convertible foreign currency; the clarification is limited to the period prior to the subsequent exemption notification for Business Exhibition Service.
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