Is this service taxable

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lakshmi (Querist)
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27 June 2009 A service provider is erecting temporary stalls for exebitions. Is that service taxable? If yes under what category. If the same service is rendered to a foreign client but the exebition is conducted India. Consideration received in Forex. The services were rendered to a foreign client in India. Will that be exempted under Export of Services Rules?

Ram Avtar Singh

Ram Avtar Singh (Expert)
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28 June 2009 Business exhibition service is a service rendered to an exhibitor by an organizer of a business exhibition that intends to market, promote, advertise or show case products or services for growth in business of the producers or providers of such products or services. Thus, organizers of events such as trade fairs, road shows, fashion shows, display show-cases kept in airports, railway stations, hotels etc. would be covered under this new levy. A display of consumer goods in shops or shopping centers for customers to select and purchase would normally not attract any service tax, as normally no separate charges are collected by the shop-keepers for displaying such goods. However, in case an amount is collected for merely displaying an item, the same would be chargeable to service tax.

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