Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Trade fair and exhibitions service held outside India - Since, ...


Trade fair and exhibition services conducted abroad not taxable in India as domestic services under tax rules.

September 2, 2012

Case Laws     Service Tax     AT

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

View Source

 


 

You may also like:

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

  2. 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...

  3. Levy of GST - Place of supply - Tax imposed on exhibition services received by the petitioner in non-taxable territory from the person located in non-taxable territory...

  4. Business Exhibition Service - conducting of “India Tourist and Industrial Fair” every year - certain amusement facilities provided inside the trade fair, though by...

  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. Import of services - Business Exhibitions conducted abroad - Technical Inspections were done outside India - Since, these services are performed outside India there is...

  7. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

  8. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

  9. The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...

  10. TDS u/s 195 - Disallowance of commission u/s 40(a)(ia) - the commission has been paid to various nonresident entities in respect of sales affected by the assessee...

  11. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

  12. Taxability of salary income in India while rendering service in abroad - assessee is NRI - income accrued inside or outside India - assessee is a non-resident employee...

  13. Appellant has received the service from abroad from their branches, since the service have been consumed by the clients abroad - service appears to be non taxable -...

  14. Income accrued in India - Article 15(1) of India-Austria DTAA agreement - if services are rendered outside India such income would not be taxable in India - the salary...

  15. Income accrued in India - Salary income - services rendered outside India - AO objected that evidence was not produced for receiving the foreign allowance outside India...

 

Quick Updates:Latest Updates