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2018 (11) TMI 1216 - AT - Service TaxReverse charge mechanism - Club or Association Services - expenditure incurred by the appellants in respect of the services provided by persons situated outside India and expenditure incurred for their branch office operations - Rule 3(1)(ii) of Taxation of Services (Provided from Outside India and Received in India) Rules 2006. Held that:- Rule 3(ii) specifies performance based category services, namely, specified taxable services performed in India; even part performance being sufficient for requiring discharge of service tax under reverse charge - From the facts on record, it is found that the impugned services provided outside India will fall within the ambit of Rule 3(ii). Even as per the show cause notice, it is alleged that the services provided in Thailand and other places are leviable to service tax since it is intended for members in India. Thus, department does not have a case that the impugned services are physically performed in India. Appeal allowed - decided in favor of appellant.
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