Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 830 - AT - Service TaxBusiness Exhibitions conducted abroad - Technical Inspections were done outside India - Import of services - reverse charge - service tax liability under Section 66A of Finance Act, 1994 - parties located abroad - Held that:- payments made by the appellant were in respect of exhibitions conducted abroad. Similarly it is seen that the Technical Inspections were done outside India. - as per the provisions of the Rule 3 (ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, these two services are considered to be imported into India when the service provider is located abroad and service is performed in India. - Since, these services are performed outside India there is no service tax liability on the services in view of the above provisions - Following decision of Paramount Communication Ltd. Vs. CCE, Jaipur [2011 (9) TMI 762 - CESTAT, NEW DELHI] - Intas Pharmaceuticals Ltd. Vs. CST, Ahmedabad [2009 (5) TMI 73 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
|