TMI Blog2011 (9) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice 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 Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Section 65(105)(zzo), Section 66A of the Finance Act, 1994. Shri Mayank Garg, Advocate, the learned Counsel for the appellant pleaded that since the services had been received by them abroad from the service provider located in those countries, the service cannot be treated as received in India and hence, the provisions of Section 66A of the Finance Act read with Rule 2(i)(d)(iv) of the Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice had been received by the appellant, a Delhi based company in South Africa and other middle Eastern countries in connection with participation in trade fairs and those services had been received from the service providers located in those countries. In terms of the provisions of Rule 3(ii) of the Taxation of Services (Provided from outside India and Received in India) Rules, 2006 in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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