2013 (12) TMI 1218

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..... ondent. ORDER In this case, the appellant, a manufacturer of copper pipe and capillaries, had, for promoting the export sales of their products, organized business exhibitions abroad for which the Business Exhibition services have been received by them from various foreign service providers. The department has confirmed service tax demand of Rs. 54,217/- for the period from April, 2006 to Octobe .....

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..... same cannot be treated having been received in India and hence no tax can be charged from the appellant as service recipient under provisions of Section 66A of Finance Act, 1994 read with Rule 2(1)(d)(iv) of the Service Tax Rules. He, therefore, pleaded that the impugned order confirming the service tax demand along with interest and imposition of penalty is not correct. He, therefore, pleaded th .....

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..... his service has been performed abroad and not in India, we are of the prima facie view that the same cannot be considered as having been received in India. We are supported in this view by the Tribunal's decision in case of Marino Industries Ltd. reported in 2011 (24) S.T.R. 424 (Tri.-Delhi). The requirement of pre-deposit of service tax demand, interest and penalty is, therefore, waived for heari .....

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