https://www.taxtmi.com/caselaws?id=216179 The Tribunal ruled in favor of the appellant, holding that the Business Exhibition Service provided by foreign service providers and performed abroad for the appellant's participation in trade fairs in Vietnam was not taxable in India as it was not performed in India. Therefore, the service tax demand, interest, and penalties were waived for the appeal hearing, and recovery was stayed until the appeal's disposal. The judgment clarifies the taxability of services provided by foreign service providers and emphasizes the significance of the place of performance in determining tax liability under the Finance Act, 1994 and associated rules. en-us Thu, 15 Sep 2011 00:00:00 +0530 Sun, 02 Sep 2012 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216179 The Tribunal ruled in favor of the appellant, holding that the Business Exhibition Service provided by foreign service providers and performed abroad for the appellant's participation in trade fairs in Vietnam was not taxable in India as it was not performed in India. Therefore, the service tax demand, interest, and penalties were waived for the appeal hearing, and recovery was stayed until the appeal's disposal. The judgment clarifies the taxability of services provided by foreign service providers and emphasizes the significance of the place of performance in determining tax liability under the Finance Act, 1994 and associated rules. Case-Laws Service Tax Thu, 15 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216179