2017 (1) TMI 1426

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..... participation they paid consideration to the organizers. The Business Exhibition Service is entirely performed outside India. No part of the same is performed in India - In similar set of facts, the Tribunal in the case of Positive Packaging Industries Limited [2013 (4) TMI 727 - CESTAT MUMBAI], after examining the ‘Provisions of Taxation of Services (Provided from Outside India and Received in I .....

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..... During scrutiny of records of the appellant, it was noticed that that they have paid consideration towards space booking or for trade fair organized in foreign countries. By entertaining a view that as a recipient of Business Exhibition Service, the appellant is liable to service tax by reverse charge mechanism, the proceedings were initiated against the appellant to demand and recover service ta .....

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..... he same is performed in India. In similar set of facts, the Tribunal in the case of Positive Packaging Industries Limited (supra), after examining the Provisions of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, held that there is no liability for the Indian assessee when the Business Exhibition Service is entirely performed outside India. Following the said .....

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