https://www.taxtmi.com/caselaws?id=370744 Business Exhibition Service received from a foreign service provider for activities wholly performed outside India was treated as outside the taxable net under the export of service framework, even if the recipient was located in India. The Tribunal applied its earlier view in the assessee's own case and held that such a service cannot be regarded as consumed or performed in India merely because it is received by an Indian recipient. On that basis, the service tax demand, cess, interest and penalties were unsustainable. en-us Tue, 16 Oct 2018 00:00:00 +0530 Thu, 22 Nov 2018 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370744 Business Exhibition Service received from a foreign service provider for activities wholly performed outside India was treated as outside the taxable net under the export of service framework, even if the recipient was located in India. The Tribunal applied its earlier view in the assessee's own case and held that such a service cannot be regarded as consumed or performed in India merely because it is received by an Indian recipient. On that basis, the service tax demand, cess, interest and penalties were unsustainable. Case-Laws Service Tax Tue, 16 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370744