Service Tax Not Applicable on Exhibition Services Provided Abroad, Ruled Non-Taxable Under Relevant Rule.

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....Levy of service tax - exhibition service provided by foreign service provider in respect of exhibition in abroad - admittedly the whole of the service was provided outside India and received outside India, therefore, even in terms of the said rule, the service tax is not leviable on the Business Exhibition Service received by the appellant which was performed outside India hence not taxable in the hands of the appellant. - AT....