Service tax Liability - MOST URGENT

[SNEHAL SHAH]

Sir,

Please solve below query :

1) We have received marketing service from Germany and Pay amount to him foreign exchange ( EURO ) .

2) We have paid amount for Trade fare expense for trade fare services - Payment to him foreign exchange ( EURO ) - Trade fare London ( UK ) .

3) We have paid amount in foreign exchange ( US $ ) for Certification of Trade fare .

Please guide above three point Taxability of Service tax .

Please treat Most Urgent .

Thanks and Regards,

SNEHAL SHAH

AI Summary

Place of provision rules determine whether cross-border marketing, trade-fair and certification services qualify as export and are not taxable.
The taxability of the marketing, trade-fair and certification services hinges on the place of provision of service: if each supply satisfies conditions for export of services (such as event management supplied outside the jurisdiction to non-resident recipients), it will not be taxable; otherwise it may be treated as import of services and subject to service tax. Payments in foreign currency do not by themselves determine taxability; each service must be tested against place-of-provision criteria.