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2018 (4) TMI 1244 - AT - Service TaxManagement, Maintenance and Repair Services - POPOS Rules - Definition of INDIA - revenue has contended that part of cable system lies within 12 nautical miles of land mass of India and hence the service of MMS has been partly performed in India and hence taxable - demand was set aside on the ground that it has not been established in SCN by any cogent evidence or by way of statement of any person that the MMS Service has been performed in India. Held that: - in the SCN it is nowhere appearing as to how the services were performed in India by M/s Flag telecomm. Even the notice does not define as to what restoration services were performed. It has only been assumed that the restoration work has been performed in India - when the allegation of the show cause notice itself does not lead to the conclusion that M/s Flag has carried out any restoration work in India, in that case there cannot be any service tax liability on the Appellant. Part demand pertains to period prior to 18.04.2006 i.e the date on which Section 66A was enacted in Finance Act, 1994. Since there was no provision to charge service tax on services received from outside India, there cannot be any demand even on merits on services received before 18.04.2006. Once the demand under the category of MMRS itself has held to be not sustainable, in that case the subject demand is also not sustainable. The whole issue involved is revenue neutral. Even assuming that if the service tax was payable, the same was available to the Respondent as cenvat credit. Time limitation - Held that: - the nature of services was in the knowledge of the revenue since 2008 as appearing in the regular correspondence with the revenue. In such case when the facts were in the knowledge of the department there is no ground to raise demand by invoking extended period of limitation - demand is time barred. Demand not sustainable - appeal dismissed - decided against Revenue.
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