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2017 (8) TMI 1231 - AT - Service TaxClassification of services - reverse charge mechanism - whether the service of testing and certification are classifiable as "Technical Inspection & Certification Services" falling under Section 65(105)(zzi) of Chapter V of Finance Act, 1994 and is liable to service tax in the hand of recipient under reverse charge mechanism as provided under Section 66A read with Rule 2(1) (d) (iv) of Service Tax Rules, 1994? - Held that: - service i.e. Inspection and Certification and testing of food colour sample was performed by USA Government Agency in the country of USA, therefore service wholly performed in USA only. Merely because appellant receiving certificate in India does not mean service was partly performed in India, therefore the service of Inspection and Certification covered under clause (zzi) is falling under Rule 3(ii) of Taxation of Services(provided from outside India and Received in from outside India and Received in India)Rules, 2006 and hence not taxable under Section 66A read with Rule 2(1) (d)(iv) of Service Tax Rules, 1994 - The Tribunal while deciding the case of Intas Pharmaceuticals Limited [2009 (5) TMI 73 - CESTAT, AHMEDABAD] held that Technical Testing Analysis service fully rendered outside India, recipient of service in India is not liable to pay service tax - appeal allowed - decided in favor of appellant.
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