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2014 (2) TMI 525

Head Note:
Classification - preparation of ship model of 90 mts AOPV including all appendages as per the technical data and design - assessee contended that the said service was liable to service tax under the reverse mechanism only if the service was partly or wholly performed in India. Since the said service was wholly received in Netherlands they were not liable to service tax under the reverse mechanism. - Held that:- In this particular transaction the said taxable services mentioned in Section 65(105)(zzh) can be said to have been received in India only when such services are partly or wholly performed in India. In the instant case service is performed and received only outside India i.e. in the Netherlands and there is no import of service. As such there is no taxable service. - the conclusion of the Lower Adjudicator that the service merits classification under Section 65(105)(g) - Consulting Engineer, gets set aside. - Decided in favor of assessee.


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