https://www.taxtmi.com/caselaws?id=337798 The Tribunal ruled in favor of the appellant, setting aside the demand for Service Tax on Business Exhibition Service under the reverse charge mechanism. It was established that since the services were provided outside India and the recipient was in India, the appellant was not liable to pay tax under the reverse charge mechanism. The Tribunal emphasized that no service tax is payable if the service is performed entirely outside India, leading to the appeal being allowed in favor of the appellant. en-us Mon, 21 Nov 2016 00:00:00 +0530 Wed, 18 Jan 2017 08:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337798 The Tribunal ruled in favor of the appellant, setting aside the demand for Service Tax on Business Exhibition Service under the reverse charge mechanism. It was established that since the services were provided outside India and the recipient was in India, the appellant was not liable to pay tax under the reverse charge mechanism. The Tribunal emphasized that no service tax is payable if the service is performed entirely outside India, leading to the appeal being allowed in favor of the appellant. Case-Laws Service Tax Mon, 21 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337798