Services relating to admission or organization of events :
The place of supply of services supplied by way of admission to, or organization of, a cultural, artistic, sporting, scientific, educational, or entertainment event, or a celebration, conference, fair, exhibition, or similar events, and of services ancillary to such admission, shall be the place where the event is actually held – section 13(5) of Model IGST Act.
In case of boat show, the place of provision of service is where the show takes place – Minister for the Economy, Finance and Industry, France v. Gillan Beach Ltd, UK (2012) 36 STT 670 (ECJ).
In RAL (Channel Islands) Ltd. v. CCE (2012) 36 STT 383 = 23429 (ECJ), slot gaming machines were installed in UK, while services in relation to the gaming machines were provided by subsidiary of the company outside UK. The service was provided on the machines located in UK itself. It was held that since it is an entertainment activity, the place of provision of service is where services were physically carried out i.e. UK.
In case of technical accosting services and sound services provided for an entertainment event is where the event is taking place – Jurgen Dudda v. Finanzgerricht Bergisch Gladbach (2012) 37 STT 162 = 26115 (ECJ).