https://www.taxtmi.com/caselaws?id=211333 The Appellate Tribunal CESTAT, NEW DELHI, ruled that Business Exhibition services received by the appellant in South Africa and other middle eastern countries were not performed in India. Therefore, the services were not considered as provided outside India and received in India. Consequently, the Tribunal waived the requirement of pre-deposit of Service tax, interest, and penalty for the appellant, allowing the appeal and staying the recovery of the amounts until the appeal's disposal. en-us Fri, 02 Sep 2011 00:00:00 +0530 Wed, 14 Mar 2012 21:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211333 The Appellate Tribunal CESTAT, NEW DELHI, ruled that Business Exhibition services received by the appellant in South Africa and other middle eastern countries were not performed in India. Therefore, the services were not considered as provided outside India and received in India. Consequently, the Tribunal waived the requirement of pre-deposit of Service tax, interest, and penalty for the appellant, allowing the appeal and staying the recovery of the amounts until the appeal's disposal. Case-Laws Service Tax Fri, 02 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211333