Taxability of Foreign Exhibition Services: CESTAT Rules No Service Tax Payable on Services Performed Abroad

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that no service tax is payable on foreign exhibition services performed abroad. This decision clarifies the territorial nexus for service tax levy. CESTAT emphasized that if the services, such as organizing exhibitions, are entirely performed outside India for a foreign client, they do not attract Indian service tax, as the "place of provision of service" is outside the country. This provides clarity for businesses offering international services, ensuring they are not double-taxed.