2013 (12) TMI 1218

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.... Shri K.P. Singh, SDR, for the Respondent. ORDER In this case, the appellant, a manufacturer of copper pipe and capillaries, had, for promoting the export sales of their products, organized business exhibitions abroad for which the Business Exhibition services have been received by them from various foreign service providers. The department has confirmed service tax demand of Rs. 54,217/- f....

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....in India but have been performed abroad, the same cannot be treated having been received in India and hence no tax can be charged from the appellant as service recipient under provisions of Section 66A of Finance Act, 1994 read with Rule 2(1)(d)(iv) of the Service Tax Rules. He, therefore, pleaded that the impugned order confirming the service tax demand along with interest and imposition of penal....