9911796707
TMI Blog2012 (9) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... 65(105)(zzo) provided from outside India shall be treated as received in India only if such services have been performed in India. Since, this service has not been performed in India - same cannot be treated as received in India by the appellants and, hence, service tax in respect of the same cannot be charged from the appellant by invoking the provisions of Section 66A - ST/172/2011 - ST/741/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad not been paid. On this basis, a show cause notice dated 20th August 2009 was issued to the appellant for demand of allegedly short paid service tax amounting to Rs. 66,815/- alongwith interest and imposition of penalty on them under Section 77 and 78 of the Finance Act, 1994. The show cause notice was adjudicated by the Jurisdictional Assistant Commissioner, who vide order-in-original dated 24- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleaded that, the service, in question - Business Exhibition Service had been provided by the service providers abroad and had been received abroad, that the Business Exhibition Service is taxable under Section 65(105)(zzo) of the Finance Act, 1994, that In terms of Rule 3(ii) of the Taxation of Service (Provided from Outside India Received in India) Rules, 2006, service covered under Section 65(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the findings of the Commissioner (Appeals) in the impugned order. 3. We have carefully considered the submissions from both the sides and perused the records. 4. There is no dispute that the service providers in this case in abroad and this service has been performed in Vietnam in connection with the appellant s participation in the trade fair and exhibitions in that country. The service, in q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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