https://www.taxtmi.com/caselaws?id=467717 Exhibition services performed wholly outside India were held not to constitute an import of service for reverse charge purposes under Rule 3(ii) of the Taxation of Services (Provided from Outside India) Rules, 2006, because the rule applies only where the service is performed in India or partly in India. On that basis, no prima facie service tax liability was made out on the alleged import of service, and the appellant obtained waiver of pre-deposit and stay of recovery pending appeal. en-us Tue, 28 Jul 2015 00:00:00 +0530 Tue, 31 Mar 2026 11:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467717 Exhibition services performed wholly outside India were held not to constitute an import of service for reverse charge purposes under Rule 3(ii) of the Taxation of Services (Provided from Outside India) Rules, 2006, because the rule applies only where the service is performed in India or partly in India. On that basis, no prima facie service tax liability was made out on the alleged import of service, and the appellant obtained waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Service Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467717