2022 (11) TMI 1

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....oner) Authorised Representative for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is liable to pay service tax in respect of exhibition service provided by foreign service provider in respect of exhibition in abroad on behalf of the appellant for the period 2006-07, 2007-08 and 2009-10. 2. Shri R. Subramanya, learned counsel appearing on ....

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....AT 331. 3. Shri Tara Prakash, Learned Assistant Commissioner (Authorized Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. 5. We find that in the present case the service provided by the overseas service provider is Business Exhibition Service. The serv....