2014 (6) TMI 830

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e in respect of exhibitions conducted abroad. Similarly it is seen that the Technical Inspections were done outside India. - as per the provisions of the Rule 3 (ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, these two services are considered to be imported into India when the service provider is located abroad and service is performed in India. - Sinc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l. After waiving the requirement of pre-deposit both the sides were heard for disposal of appeal. 2. There are two short issues involved in this appeal. There are Whether there is service tax liability under Section 66A of Finance Act, 1994, on the appellant as a recipient of service in respect of Business Exhibitions conducted abroad for which payments have been made by the appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ider is located abroad and service is performed in India. Since, these services are performed outside India there is no service tax liability on the services in view of the above provisions. The counsel for the appellant relies on the following decisions in support of his argument. Paramount Communication Ltd. Vs. CCE, Jaipur 2012 (25) STR 76 (Tri. Del.) Intas Pharmaceuticals .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X