Service tax liability - section 271(1)(b)

[ramesh bohra]

we have taken participate in exhibition held at turkey our of country we paid payment directly to exhibitor by us$ and transfer from bank to there a/c inturkey now service tax dept ask us to deposit dervice tax as per the  Section 65 (105)(220) of the Finance Act 1994 is the above service is taxable or not ramesh bohra

AI Summary

Service Tax Not Applicable for Exhibition Services in Turkey Under Section 65(105)(zzo) of Finance Act, 1994 A query was raised regarding service tax liability under Section 65(105)(220) of the Finance Act, 1994, after participating in an exhibition in Turkey and making payments directly to the exhibitor there. The service tax department demanded service tax payment. A response clarified that under Section 65(105)(zzo), services are considered imported and taxable only if performed partly or wholly in India. Since the entire service was provided in Turkey, it is not subject to service tax under the Finance Act, 1994.