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TMI Blog2017 (1) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent: Mr. Ranjan Khanna, D.R. PER: S.K. MOHANTY Demand of Service Tax on Business Exhibition Service under reverse charge mechanism is the subject matter of present dispute. 2. The ld. Advocate appearing for the appellant submits that the services in question were received by the appellant to outside India and will not be taxable in terms of Section 66 A of the Finance Act, 1994 read with R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice. We find that in an identical set of facts, this Tribunal in the case of Positive Packaging Industries Ltd. (supra) has held that no service tax is payable by the receiver of the service. Relevant paragraphs of the said decision are extracted below:- "6. We have carefully considered the submissions and perused the records. Undisputedly the business exhibition service is performed outside In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re such taxable service is partly performed in India, it shall be deemed to be performed in India and the value of such taxable service shall be deemed to be performed in India and the value of such taxable service 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 perf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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