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2011 (9) TMI 762 - AT - Service TaxWaiver of pre-deposit - whether the Business Exhibition services received by the appellant in South Africa and other middle eastern countries in connection with participation in Trade Fairs organised by those countries and which had been received from service providers of those countries, is the “services received by the appellant in India” and whether the appellant are liable to pay Service tax as service recipient in terms of the provisions of Section 65(19a) read with Section 65(105)(zzo), Section 66A of the Finance Act, 1994. - held that:- the service of Business Exhibition has not been performed in India but has been performed outside India - stay granted
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