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The CESTAT affirmed the impugned order, dismissing the Revenue's appeal and holding that the taxpayer is not liable to service tax. The Tribunal found the services (marketing, advertising, web-hosting and intermediary services) were provided and consumed outside India, placing them within the non-taxable territory under the service tax regime; consequently the reverse-charge mechanism did not apply. Services rendered/consumed in foreign exhibitions and conferences were located where the events occurred per the POPS rules, and advertising falls within the negative list. Further, no service tax could be imposed for the period the taxpayer operated as an SEZ unit, given the overriding SEZ statutory exemptions.
The CESTAT affirmed the impugned order, dismissing the Revenue's appeal and holding that the taxpayer is not liable to service tax. The Tribunal found the services (marketing, advertising, web-hosting and intermediary services) were provided and consumed outside India, placing them within the non-taxable territory under the service tax regime; consequently the reverse-charge mechanism did not apply. Services rendered/consumed in foreign exhibitions and conferences were located where the events occurred per the POPS rules, and advertising falls within the negative list. Further, no service tax could be imposed for the period the taxpayer operated as an SEZ unit, given the overriding SEZ statutory exemptions.
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