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2018 (2) TMI 405 - AT - Service TaxRefund claim of service tax paid earlier - place of provision of service - Fashion Designing Services - proviso to Rule 3(ii) of Taxation of Services (Provided from Outside India & Received in India) Rules, 2006 - Held that: - through the said Rule 3(ii) of Taxation of Services (Provided from Outside India & Received in India) Rules, 2006 certain services were deemed to have been performed in India even if they were partly performed in India and partly performed from outside India and that the service received by the respondent was covered under Rule 3(ii) of Taxation of Services (Provided from Outside India & Received in India) Rules, 2006 - there is nothing on record to show that the service or a part of the service has been performed in India - refund allowed - appeal dismissed - decided against Revenue.
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