TMI Blog2018 (8) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. ST/53080/2014-DB - ST/A/52511/2018-CU[DB] - Dated:- 4-7-2018 - Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Sh. Sandeep Kumar Batra, Advocate for the appellant Sh. Amresh Jain, DR for the Respondent ORDER Per: V. Padmanabhan 1. The present appeal is directed against the Order-in-Original No. 49-50/2014 dated 26/02/2014. The appellant is a registered society under the Ministry of Petroleum and Natural Gas for development of indigenous capabilities to attain technological competence and self reliance in Hydrocarbon sector. 2. The appellant entered in to an agreement with M/s Shell Global (situated abroad) to provide services to four Public Sector Oil refineries (Name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covering the period 2005-06 to 2009-2010 ii. SCN dated 16/09/2013 covering the period April 2012- March 2013. 6. The impugned order decided the matter covered by both the SCNs in which the demand of Service Tax proposed in the show cause notice was ordered along with interest and penalties. Aggrieved by such decision the present appeal has been filed. 7. In this connection heard Shri Sanjeev Kumar Batra, Ld Advocate for the appellant as well as Shri Amresh Jain, Ld. DR for the Revenue. 8. The Ld. Advocate submitted that the appellant has discharged the Service Tax on the entire consideration paid to M/s Shell, on reverse charge basis under the category of Scientific or Technical Services. The amount which was withheld and paid a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The value of taxable service received under the provisions of Section 66A, shall be such amount as is equal to the actual consideration charged for the services provided or to be provided. 2. Notwithstanding anything contained in sub-rule (1), the value of taxable services specified in clause (ii) of rule 3 of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, as are partly performed in India, shall be the total consideration paid by the recipient for such services including the value of service partly performed outside India. It can be seen from the above reproduced Rule that for the purpose of discharge of Service Tax for the service provided from outside India, the value is equ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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