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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0 Comments

  1. Deepak parikh C.A says:

    After 1.7.2012 services provided by person who is not main exhibition conductor but book stall in exhibition outside India for person resident in India and get for that in indian currency whether he is liable to collect and pay service tax.

  2. Rakesh H Shah says:

    Dear Sir,

    It is exempted from 01.03.2011, but what about for the earlier period. Pls. let us know the legal postion if the said service has been taken from out side India. Whether Service Tax should be paid by the person who is taking service under section 66 A.

    Awaiting your feedback at theearliest.

    Thanks.

    For Atul Ltd.

    Rakesh

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