https://www.taxtmi.com/caselaws?id=429577 The Tribunal ruled in favor of the appellant, holding that the Business Exhibition Service provided by overseas service providers in foreign countries was not subject to service tax in India as the service was entirely conducted outside India. The Tribunal emphasized that under Rule 3 of the Taxation of Service Rules, a service is taxable in India only if part of it is performed in India, which was not the case here. Therefore, the appeal was allowed, the impugned order was set aside, and the appellant was not liable to pay service tax for the services provided abroad. en-us Mon, 26 Sep 2022 00:00:00 +0530 Tue, 01 Nov 2022 10:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429577 The Tribunal ruled in favor of the appellant, holding that the Business Exhibition Service provided by overseas service providers in foreign countries was not subject to service tax in India as the service was entirely conducted outside India. The Tribunal emphasized that under Rule 3 of the Taxation of Service Rules, a service is taxable in India only if part of it is performed in India, which was not the case here. Therefore, the appeal was allowed, the impugned order was set aside, and the appellant was not liable to pay service tax for the services provided abroad. Case-Laws Service Tax Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429577