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TMI Blog2013 (4) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... , Deputy Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against Order-in-Appeal No. US/604/RGD/2012, dated 27-9-2012 passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) has confirmed the demand of Service Tax of Rs. 72,532/- in respect of Business Exhibition Service, along with interest and equal amount of penalty unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) confirmed the demand of Service Tax in respect of business exhibition service along with interest and imposed penalty of equal amount under Section 78 of the Finance Act. Aggrieved by the same, the appellants are before us. 4. The contention of the appellant is that business exhibition service is performed abroad and as per clause (ii) of Rule 3 of the Taxation of Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand is rightly made. 6. We have carefully considered the submissions and perused the records. Undisputedly the business exhibition service is performed outside India and we find that the business exhibition service falling under sub-clause (zzo) would be covered under Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 attracts only if it is performed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice shall be determined under Section 67 of the Act and the Rules made thereunder." 7. We find that the Business Exhibition Service is entirely performed outside India, and not partly performed in India, therefore it would not be covered under taxable service. In these circumstances, the demand is not sustainable. We set aside the demand in case of business exhibition service and the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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