Service tax cannot be levied in India when whole of service provided outside India

Rama Cylinders Pvt. Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) We find that in the present case the service provided by the overseas service provider is Business Exhibition Service. The service provider i.e. organiser of exhibitions are located in the countries such as Pakistan, Egypt, Bangkok and Ukraine and no any part of the service was provided in India. Entire service was provided outside India only, therefore, the locations of service is outside India. In such case, service tax cannot be levied in India. Even as per Rule 3 of Sub Rule (II) of Taxation of Service (Provided from Outside I...