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          Service Tax

          Services by an organiser in respect of a business exhibition outside India

          Exempted Services

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          Exemption for organisers of overseas business exhibitions - services provided to exhibitors are not subject to service tax. Services by an organiser to any person in respect of a business exhibition held outside India are exempt from service tax under the notification effective 1 July 2012; a Board clarification confirms that an Indian association organising a business exhibition abroad (for example, in Germany) need not pay service tax on services to participating manufacturers.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Exemption for organisers of overseas business exhibitions - services provided to exhibitors are not subject to service tax.

                                  Services by an organiser to any person in respect of a business exhibition held outside India are exempt from service tax under the notification effective 1 July 2012; a Board clarification confirms that an Indian association organising a business exhibition abroad (for example, in Germany) need not pay service tax on services to participating manufacturers.


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