No service tax on Business exhibition Service if provided out side India.
Relevant notification is reproduced.
Notification No. 5/2011 – Service Tax New Delhi, the 1stMarch, 2011
G.S.R. (E) - In exercise of the power conferred by sub-section (1) of section 93 of the Finance
Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, being
satisfied that it is necessary in the public interest, so to do hereby exempts the taxable service
specified in sub-clause (zzo) of clause (105) of section 65 of the said Finance Act, when provided by
an organiser of business exhibition for holding a business exhibition outside India, from the whole of
the service tax leviable thereon under section 66 of the said Finance Act.
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