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Service Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Business Exhibition Service - conducting of “India Tourist and ...

Service Tax

March 14, 2018

Business Exhibition Service - conducting of “India Tourist and Industrial Fair” every year - certain amusement facilities provided inside the trade fair, though by private parties, cannot be brought under the category “Business Exhibition Service” - AT

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  1. Trade fair and exhibitions service held outside India - Since, this service has not been performed in India - same cannot be treated as received in India by the appellants - AT

  2. Business Exhibitions conducted abroad - Technical Inspections were done outside India - Since, these services are performed outside India there is no service tax...

  3. Business Exhibition Service - lease out stalls - Cultural Dusshera Exhibition - leasing stalls and land will not fall under the category of “business exhibition services”.

  4. Classification of service - rate of GST - Amusement services in Amusement Park - giving access right to visitor for individual joy rides in their amusement park -...

  5. Business Exhibition Service - place of provision/ supply of services - the exhibition was conducted abroad - When service is fully provided outside, there is no...

  6. 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...

  7. Amendment of Para 2.63 of the Handbook of Procedure (2015-20) - Exhibits Required for National and International Exhibitions or Fairs and Demonstration

  8. To provide tour operator service, the vehicle should necessarily be tourist vehicles - No evidence found that the vehicles used by the respondents were the tourist vehicles - AT

  9. The cancellation charges recovered by the appellant cannot be held to be the consideration for providing business exhibition services - The same are thus not liable to...

  10. Waiver of pre-deposit - Business Exhibition services received by the appellant in South Africa and other middle eastern countries - no service tax - AT

 

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