2017 (1) TMI 878

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....ra, Advocate Present for the Respondent: Mr. Ranjan Khanna, D.R. PER: S.K. MOHANTY Demand of Service Tax on Business Exhibition Service under reverse charge mechanism is the subject matter of present dispute. 2. The ld. Advocate appearing for the appellant submits that the services in question were received by the appellant to outside India and will not be taxable in terms of Section 6....

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....ism in respect of the Business Exhibition Service. We find that in an identical set of facts, this Tribunal in the case of Positive Packaging Industries Ltd. (supra) has held that no service tax is payable by the receiver of the service. Relevant paragraphs of the said decision are extracted below:- "6. We have carefully considered the submissions and perused the records. Undisputedly the busin....

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....vices as are performed in India. Provided that were such taxable service is partly performed in India, it shall be deemed to be performed in India and the value of such taxable service shall be deemed to be performed in India and the value of such 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....