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2016 (2) TMI 220 - AT - Service TaxPlace of receipt of services - within in domestic services or outside India - location of fixed establishment. - RIL was not paying service tax on the belief that the imported services are used outside the territorial waters of India viz., beyond 12 nautical miles (NM) to which provisions of the Finance Act, 1994 are not extended. - Application of provisions of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. Held that:- Not 21/2009 extends the taxable territory only to constructed installations and structures and not to under-construction installations. Therefore services provided to latter are not taxable. - The structures referred to in Not 21/2009 are complete structures. - Services provided by vessels traversing to and fro from shore to off shore and in the EEZ are not taxable under the provisions of Not 21/2009. - Not 21/2009 extends taxable territory to installations etc in the CS and EEZ in contradistinction to Not 14/2010 which also extends the taxable territory to the whole of the sea-bed and thus the services provided to the sea-bed are not taxable. Service tax is payable on the services namely “Commercial Training and Coaching service” and “Management Consultant Service”. Appropriate interest on demand confirmed in respect of these two services is payable. However no penalty is imposable - Decided partly in favor of assessee.
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