2011 (9) TMI 762

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....lant. Shri R.K. Gupta, SDR, for the 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....

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....ld. Sr. Departmental Representative, on the 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 ....