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2017 (1) TMI 878 - AT - Service TaxReverse Charge Mechanism - Business Exhibition Service - the services were provided outside India and the recipient is located in India - Held that: - in terms of Taxation of Service (Provided from Outside India and Received in India) Rules, 2006, the appellant is not liable to pay tax under the reverse charge mechanism in respect of the Business Exhibition Service - in an identical set of facts, this Tribunal in the case of Positive Packaging Industries Ltd. [2013 (4) TMI 727 - CESTAT MUMBAI] has held that no service tax is payable by the receiver of the service - appeal allowed - decided in favor of appellant.
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