TaxTMI 
TaxTMI 
2011 (9) TMI 762
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Respondent. [Order per : Rakesh Kumar, Member (T)]. - Heard both the sides. 2. The issue involved in this case is as to whether the Business Exhibition services received by the appellant in South Africa and other middle eastern countries in connection with participation in Trade Fairs organised by those countries and which had been received from service providers of those countries, is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....other hand, opposed the requirement of pre-deposit reiterating the findings of the Commissioner (Appeals) and emphasised that this service had been received by the appellant in India and hence, they would be liable to pay Service tax on the payments made by them to the service provider abroad. 4. We have carefully considered the submissions from both the sides and perused the records. The se....