https://www.taxtmi.com/caselaws?id=173535 The Tribunal allowed the appeal against a Service Tax demand for Business Exhibition Service, ruling that the service, performed entirely outside India, did not fall under taxable services as per the Taxation of Services Rules. The judgment highlighted the significance of the service's performance location in determining taxability, emphasizing that services specified under the relevant section must be performed in India to be taxable. The appellant's argument that the service was conducted abroad and thus not subject to tax was upheld, leading to the appeal being allowed in their favor. en-us Fri, 19 Apr 2013 00:00:00 +0530 Mon, 23 Jan 2017 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173535 The Tribunal allowed the appeal against a Service Tax demand for Business Exhibition Service, ruling that the service, performed entirely outside India, did not fall under taxable services as per the Taxation of Services Rules. The judgment highlighted the significance of the service's performance location in determining taxability, emphasizing that services specified under the relevant section must be performed in India to be taxable. The appellant's argument that the service was conducted abroad and thus not subject to tax was upheld, leading to the appeal being allowed in their favor. Case-Laws Service Tax Fri, 19 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173535