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TMI Blog2017 (5) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... he case are that (i) The appellant had received taxable service in the form of Business Exhibition Service from the foreign service provider during 2006- 2011 falling under Section 65 (105)(zzo) of the Finance Act, 1994. (ii) The appellants made a payment of Rs. 27,30,710/- in foreign currency and did not pay service tax of Rs. 3,07,749/- due thereon; (iii) The show cause notice dated 6.7.2011 was issued demanding service tax of Rs. 3,07,749/- along with interest and penalty; (iv) The show cause notice was confirmed by the original adjudicating authority and the said order was sustained by the impugned Order-in-Appeal passed by the Commissioner(Appeals). (v) Hence, the present appeal before the Tribunal. 3. With the background of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es... (zzo)....... of clause (105) of Section 65 of the Act, be such services as are performed in India: Provided that where such taxable service is partly performed in India, it shall be treated as performed in India 4.2 Rule 2(d) of Service Tax Rules, 1994 provides that person liable for paying the service tax means - (i) ....... (ii) ...... (iii) ...... (iv) in relation to any taxable service provided or to be provided by any person from a country other than India and received by any person in India under Section 66A of the Act, the recipient of such service. 4.3 After having considered the above Statutory provisions and the facts on record and submissions of both sides, it is clear that the appellant did not provide/receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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 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 is accordingly allowed to the extent indicated above." 4.4 The above decision of the Tribunal is applicable to the present facts of the case and therefore, these cannot be any liability of Service Tax for the subject services which have entirely been performed outside India. 5. In the light of the above discussion and the Tribunal' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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