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of <h1>Business Exhibitions Abroad Exempt from Service Tax per Notification No. 25/2012 Since July 1, 2012</h1> Services provided by an organizer for a business exhibition held outside India are exempt from service tax as per Notification No. 25/2012 dated 20th June 2012. This exemption applies from 1st July 2012. For instance, if an association organizes a business exhibition in Germany for manufacturers, it is not required to pay service tax on these services. This is clarified in the Taxation Guide, which indicates that such activities fall under exempt services, thereby relieving organizers from the obligation of service tax for exhibitions conducted abroad.
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