https://www.taxtmi.com/caselaws?id=367643 The Tribunal found no evidence of services being performed in India for remittances made for engaging in foreign exhibitions. Consequently, the demands for service tax under the reverse charge mechanism were set aside, and both appeals were allowed in favor of the appellant. The decision emphasizes the necessity of establishing the place of service performance to determine the applicability of service tax in such cases. en-us Mon, 06 Aug 2018 00:00:00 +0530 Mon, 24 Sep 2018 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367643 The Tribunal found no evidence of services being performed in India for remittances made for engaging in foreign exhibitions. Consequently, the demands for service tax under the reverse charge mechanism were set aside, and both appeals were allowed in favor of the appellant. The decision emphasizes the necessity of establishing the place of service performance to determine the applicability of service tax in such cases. Case-Laws Service Tax Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367643