2018 (9) TMI 1379

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....taf (Asstt. Commr.) AR for Respondent(s) ORDER Per: Anil G. Shakkarwar Above stated two appeals are taken together for decision since the issue involved in both of the appeals is same for different periods and appellant is also the same. 2. Brief facts of the case are that the appellants were engaged in the manufacture and clearance of Paper based decorative laminates etc. The appellant have....

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....n perusal of record we find through the proceedings that the appellant has relied upon the provisions of Taxation of Services (Provided From Outside India and Received In India), Rules, 2006, where it has been specifically provided that in case of Business Exhibition Services which are covered under Rule 3(ii) it has been provided that such taxable service if partly performed in India are taxable.....