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2013 (4) TMI 727 - AT - Service TaxBusiness Exhibition Service - service performed abroad - whether the tax is attracted on business exhibition services performed abroad? - Held that: - the business exhibition service falling under sub-clause (zzo) would be covered under Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 attracts only if it is performed in India. Further, where such taxable service is partly performed in India, it shall be deemed to be performed in India and the value of such taxable service shall be deemed to be performed in India and the value of such taxable service shall be determined under Section 67 of the Act and the Rules made thereunder. The Business Exhibition Service is entirely performed outside India, and not partly performed in India, therefore it would not be covered under taxable service - demand set aside - appeal allowed - decided in favor of appellant.
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