Business Exhibition service - Exhibition outside country

[Vijay Chitte]

Qyery reg. Service tax on Business Exhibition service:- Dear friends, I have a query regarding the above subject,that Any exhibition held out side our country, and the participants in such exhibition are from india, the participants has to make the payment in foreign currency towards the charges for the exhibition to the organizers... My query is,Is it taxale or not? In such case the liability tomake the payment of the service tax is also upon the participants? If yes, pls. explain. Your prompt expert view will be highly appreciate. Regards, Vijay Chitte-Claris Ahmedabad.

[Surender Gupta]

IF the exhibition is held outside India, payment is received in Foreign Exchange the service may be exempt from service tax if the same is delivered and used outside India.

AI Summary

Business exhibition service: exhibitions held abroad may be exempt from service tax if delivered and used outside India.
Whether service tax applies to participation charges for an exhibition held abroad depends on territorial nexus: if the exhibition is conducted outside India and the service is delivered and used outside India, the service may be exempt from service tax; receipt of payment in foreign exchange supports but does not alone determine that treatment.