https://www.taxtmi.com/caselaws?id=767359 A service tax demand for the post-01.07.2012 period was held unsustainable because it relied on omitted charging provisions instead of the then-applicable Section 66B framework. Services connected with business exhibitions held outside India were treated as outside the taxable territory under the place-of-provision rule, and the exemption notifications for such exhibitions also applied, so the tax demand was not payable. As the underlying levy failed, interest could not survive, and penalty was waived on the basis of bona fide belief and reasonable cause. The demand, interest and penalties were therefore set aside. en-us Thu, 13 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767359 A service tax demand for the post-01.07.2012 period was held unsustainable because it relied on omitted charging provisions instead of the then-applicable Section 66B framework. Services connected with business exhibitions held outside India were treated as outside the taxable territory under the place-of-provision rule, and the exemption notifications for such exhibitions also applied, so the tax demand was not payable. As the underlying levy failed, interest could not survive, and penalty was waived on the basis of bona fide belief and reasonable cause. The demand, interest and penalties were therefore set aside. Case-Laws Service Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767359