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2010 (10) TMI 397 - BEFORE THE COMMISSIONER OF CENTRAL EXCISE (APPEALSDemand - Technical Testing and Analysis Service - Rule 3(ii) of the Taxation of Services - Notification No. 6/2008-S.T., dated 1-3-2008 - SCN and in the impugned order, it is observed that the entire service is done/provided at Houstan, Texas i.e. outside India, the said service is not taxable under the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, during the relevant period - As the said service is not taxable during the relevant period, there is no question of imposition of any penalty on the appellant - Decided in the favour of the assessee
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