https://www.taxtmi.com/forum/issue?id=111294 Services for an exhibition held outside India are consumed outside India and fall within Rule 6 of the Place of Provision of Services Rules, 2012, making them non-taxable in India; payment routed through or made to a foreign supplier without an Indian establishment does not change that tax status. Consequently, such procurement for stall fabrication at an overseas event is not subject to reverse charge in India. Recovery of service tax for periods already audited up to 31.03.2015 cannot be pursued by invoking the extended limitation where audit has been completed. en-us Sat, 31 Dec 2016 18:31:27 +0530 Thu, 23 Jan 2025 15:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111294 Services for an exhibition held outside India are consumed outside India and fall within Rule 6 of the Place of Provision of Services Rules, 2012, making them non-taxable in India; payment routed through or made to a foreign supplier without an Indian establishment does not change that tax status. Consequently, such procurement for stall fabrication at an overseas event is not subject to reverse charge in India. Recovery of service tax for periods already audited up to 31.03.2015 cannot be pursued by invoking the extended limitation where audit has been completed. Discussion-Forum Service Tax Sat, 31 Dec 2016 18:31:27 +0530 https://www.taxtmi.com/forum/issue?id=111294