2022 (11) TMI 1

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..... is Business Exhibition Service. The service provider i.e. organiser of exhibitions are located in the countries such as Pakistan, Egypt, Bangkok and Ukraine and no any part of the service was provided in India. Entire service was provided outside India only, therefore, the locations of service is outside India. In such case, service tax cannot be levied in India. Even as per Rule 3 of Sub Rule (I .....

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..... vocate) for the Appellant Shri Tara Prakash, (Assistant Commissioner) Authorised Representative for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is liable to pay service tax in respect of exhibition service provided by foreign service provider in respect of exhibition in abroad on behalf of the appellant for the period 2 .....

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..... his Tribunal in the case of CCE ST (LTU) Bangalore vs TKAP Pvt. Ltd. STO 2011 CESTAT 331. 3. Shri Tara Prakash, Learned Assistant Commissioner (Authorized Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. 5. We find that in the present case .....

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