https://www.taxtmi.com/caselaws?id=774282 The CESTAT Chandigarh allowed the appeal regarding taxability of 'Business Exhibition Service' under reverse charge mechanism. The Commissioner (Appeals) erroneously presumed the case involved both 'Business Exhibition Service' and 'Commission Agent Service', when only the former was disputed. The tribunal found that under Rule 3(ii) of Taxation of Services Rules, 2006, 'Business Exhibition Service' requiring physical performance is taxable only if performed partly or wholly in India. Since the services were performed entirely outside India, they were not liable to service tax in India, making the impugned order unsustainable in law. en-us Fri, 04 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774282 The CESTAT Chandigarh allowed the appeal regarding taxability of 'Business Exhibition Service' under reverse charge mechanism. The Commissioner (Appeals) erroneously presumed the case involved both 'Business Exhibition Service' and 'Commission Agent Service', when only the former was disputed. The tribunal found that under Rule 3(ii) of Taxation of Services Rules, 2006, 'Business Exhibition Service' requiring physical performance is taxable only if performed partly or wholly in India. Since the services were performed entirely outside India, they were not liable to service tax in India, making the impugned order unsustainable in law. Case-Laws Service Tax Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774282