Clarification on applicability of Service Tax on overseas Trade Fairs/ Exhibition under 'Business Exhibition Services' – reg.

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..... Subject: Clarification on applicability of Service Tax on overseas Trade Fairs/ Exhibition under 'Business Exhibition Services' reg. Please refer to your letter dated 18.11.2010 addressed to the Revenue Secretary, Ministry of Finance, North Block, New Delhi on the above subject. 2. The matter has been examined. As per your letter, organizing a business exhibition involves three activitie .....

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..... the Export of Services Rules, 2005 . 5. As the notification no. 5/2011-ST dated 01.03.2011 exempting Business Exhibition Service when provided by an organiser of business exhibition for holding a business exhibition outside India has been issued, the scope of this clarification will be limited till 28.02.2011. (Dr. Shobhit Jain) O.S.D. (TRU) - Circular - Trade Notice - Public Notice .....

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