Service tax applicability on foreign exhibitors

[mahesh nandwani]

We organise exhibitions in India. Whether foreign exhibitors are also supposed to be charged service tax. Pl Advice. thanks mahesh kr

AI Summary

Service Tax Applies to Foreign Exhibitors in India Under Business Exhibition Service Category per Export of Service Rules 2005. A query was raised regarding the applicability of service tax on foreign exhibitors participating in exhibitions organized in India. The response clarified that the service falls under the Business Exhibition Service category. According to the Export of Service Rules, 2005, services are considered exports only if rendered outside the country. Therefore, even if the services are provided to foreigners, if the exhibition is held within India, it is subject to service tax.