Notification
No. 5/2011 – Service Tax
New Delhi, the 1st March, 2011
G.S.R. (E) - 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.