Mr. A is engaged in the business of manufacturing polished stones. If he pays a amount X in foreign currency to a person resident outside India for fairs & Exhibitions of his products o/s India, Will be considered as inport of services and, accordingly, liable to Service tax
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Service tax on exhibition outside india
Replies (1)
It is availment of service outside india. No service tax is payable.
Import of service imply use of services in India, which is not the case here.
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