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2017 (9) TMI 161 - AT - Service TaxClassification of services - Import of service - Consulting engineer services - technical and inspection service - services performed outside India - place of provision of service - reverse charge mechanism - Held that: - the learned Commissioner (Appeals) has conclusively decided the classification of the service under Technical inspection and certification services and held that it neither falls under Consulting Engineers Service as alleged in the show-cause notice nor under Management Consultancy Service as held in the order-in-original - As per the fact, the said technical and inspection service was admittedly provided by the foreign service provider based in Germany at Amur Shipbuilding Plant at Russia on behalf of the respondent. Therefore, the service was wholly performed by M/s.Schiffko GMBH, Germany at Russia, no part of such service was performed in India. Therefore, in terms of Rule 3 (ii) of Taxation of Services (Provided from outside India and received in India) Rules, 2006, service is not taxable in the hands of the respondent under the reverse charge mechanism. The service itself is not taxable, whether it is provided prior to 18/04/2006 or thereafter does not make any difference as the service remains non-taxable throughout the relevant period - appeal dismissed - decided against Revenue.
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