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    <title>Business Exhibition service - Exhibition outside country</title>
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    <description>Whether service tax applies to participation charges for an exhibition held abroad depends on territorial nexus: if the exhibition is conducted outside India and the service is delivered and used outside India, the service may be exempt from service tax; receipt of payment in foreign exchange supports but does not alone determine that treatment.</description>
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      <description>Whether service tax applies to participation charges for an exhibition held abroad depends on territorial nexus: if the exhibition is conducted outside India and the service is delivered and used outside India, the service may be exempt from service tax; receipt of payment in foreign exchange supports but does not alone determine that treatment.</description>
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