TMI Blog2017 (1) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... e charge mechanism in respect of the Business Exhibition Service - in an identical set of facts, this Tribunal in the case of Positive Packaging Industries Ltd. [2013 (4) TMI 727 - CESTAT MUMBAI] has held that no service tax is payable by the receiver of the service - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.ST/806/2011-ST [DB] - ST/A/56099/2016-CU[DB] - Dated:- 21- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate that the service tax liability cannot be fastened on the receiver of such service, in case of the services provided in outside India. 3. Ld. DR on the other hand appearing for the Revenue reiterates the findings recorded in the impugned order. 4. It is an admitted fact on record that the services were provided outside India and the recipient is located in India. Thus, in terms of Taxatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only if it is performed in India and for the convenience of reference Rule is reproduced below : (i) specified in sub-clauses (d), (m) ..immovable property situated in India; (ii) specified in sub-clauses (a), (f), (h), (i), (j), (l), (n), (o), (w), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zr), (zt), (zu), (zz), (zzz), (zzc), (zzd), (zzf), (zzg), (zzi), (zzl), (zzm), (zzo), (zzt), (zzv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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