Business Exhibition Services – Exemption to services rendered to exhibitor participating in an exhibition held outside India

Service Tax : Section 65(105)(zzo) of the Finance Act, 1994 – Business Exhibition Services – Exemption to services rendered to exhibitor participating in an exhibition held outside India

NOTIFICATION NO. 5/2011 – SERVICE TAX, DATED 1-3-2011

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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