2017 (1) TMI 1426

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.... Neha Garg, DR ORDER B. Ravichandran (Technical Member) The appellants are aggrieved by the order dated 27.08.2010 of Commissioner (Appeals) Jaipur, which upheld the service tax demand of Rs. 1,64,043/- along with penalty under section 78 of the Finance Act, 1994. The appellants are engaged in the manufacture of insulated wires and cables liable to Central Excise duty. During scrutiny of ....

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....3. Ld. AR reiterated the findings of the lower authorities. 4. We have heard both sides and perused the appeal records. The admitted facts of the case are that the appellant participated in Business Exhibition held outside India. For such participation they paid consideration to the organizers. The Business Exhibition Service is entirely performed outside India. No part of the same is performed....