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2017 (1) TMI 844 - AT - Service TaxPlace of provision of service - whether the service or training received by their employee, who have undergone Management Course at Columbia University, New York, by travelling and staying at New York for the said course during the period 2007-08 can be said to be a service rendered from outside India and received in India? Held that: - under the provisions of Taxation of Service (provided from outside India and Received in India) Rules, 2006 read with Circular F.No.B1/4/2006-TRU, dated 19.04.2006, wherein Para 4.2.8, it have been clarified that "specified taxable services, which involve physical performance, fall under Rule 3(ii) of the said Rules and the same are treated as services provided from outside India and received in India, if such services are partly or wholly performed in India - the service received by the employee of the assessee at New York, cannot be said to be service rendered from America or outside India and received by the assessee in India - demand set aside - appeal allowed - decided in favor of appellant.
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