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2014 (12) TMI 245 - AT - Service TaxImport of services - Technical Testing and Analysis service - Service performed outside India - Design Service - there is no evidence as to why the payment was made in 2008-09 in respect of the service received in 2004-05. There is no evidence on record by way of agreement or copy of order placed or any other correspondence to prove that the service was performed prior to 1-6-2007. In these circumstances, we find no infirmity in the impugned order, whereby the demand with interest and consequent penalty in respect of Design service - No merit in the appeal filed by the assessee. Taxable service provided from outside India and received in India, shall, in relation to taxable specified in sub-rule (ii) be such services as are performed in India. We find the Technical Testing and Analysis service covered under sub-clause (zzh) of Section 65(105) of the Finance Act, as specified in Rule 3 above. The contention of the assessee is that the entire test was performed outside India. In these circumstances as per the first proviso to Rule 3(ii) for taxable service if it is partly performed in India, it is to be treated as performed in India. We find that there is no allegation in the show cause notice of evidence on record to show that part of the service was performed in India. In view of this we find that as per the provisions of Rule 3 of Import of Service Rules, the Service Tax is not leviable on the Technical testing and analysis. In these circumstances, we find no infirmity in the impugned order whereby the demand in respect of Technical testing and analysis is set aside. - Decided partly in favour of Revenue.
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