The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on business exhibition services performed outside India.The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) observed that as per Rule 3 of Sub Rule (II) of the Taxation of Services (Provided from Outside India and Received in India)...