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TMI Blog2013 (12) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... ved in India) Rules, 2006, to have been received in India, the services must be performed in India. But since this service has been performed abroad and not in India, we are of the prima facie view that the same cannot be considered as having been received in India - Following decision of Marino Industries Ltd. reported in [2011 (7) TMI 820 - CESTAT, NEW DELHI] - Stay granted. - ST/806/2011 - ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Mayank Garg, Advocate, ld. Counsel for the appellant, pleaded that the service received by the appellant is the services of Business Exhibition chargeable to service tax under Section 65(105)(zzo) of the Finance Act, 1994, that for this services to be treated as having been received in India from outside India, in accordance with the provisions of Rule 3(ii) of Taxation of Services (Provided Fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposal of the appeal. 4. Shri K.P. Singh, ld. Sr. Departmental Representative opposed the stay application by reiterating the findings of the Commissioner (Appeals) in the impugned order. 5. We have carefully considered the submissions from both the sides and perused the records. Prima facie, we find that for the services of Business Exhibition covered by Section 65(105)(zzo), in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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