TaxTMI 
TaxTMI 
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
Service tax liability - section 271(1)(b)
13 Dec 2008 
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Import of service: no service tax where the service is performed wholly outside India, not taxable as import.
Import of service treatment applies only when the taxable service is performed partly or wholly in India; services provided entirely in a foreign jurisdiction are not taxable as import of service under the domestic service tax regime when the place of performance is wholly outside India. (AI Summary)
Import of service treatment applies only when the taxable service is performed partly or wholly in India; services provided entirely in a foreign jurisdiction are not taxable as import of service under the domestic service tax regime when the place of performance is wholly outside India. (AI Summary)