TMI Blog2010 (10) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... /MUM/2010 - - - Dated:- 7-10-2010 - Shri R.B. Tiwari,JJ REPRESENTED BY : Shri Vinayak Thakur, Vice-President, Indirect Taxation, for the Appellant. [Order]. - The appeal is filed by M/s. Reliance Industries Ltd., Moti Khavdi, Jamnagar (hereinafter referred to as the Appellants ) against Order-in-Original No. 20/LTU/2009/JC/VMJ, dated 21-7-2009 passed by the Joint Commissioner, Central Excise Service Tax, Large Taxpayer Unit, Mumbai (herein- after referred to as the Respondent ). The adjudicating authority vide impugned O-I-O confirmed demand of service tax amounting to Rs. 4,95,400/- under the category of Technical Testing and Analysis Service for the services provided from outside India and Received in India, by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, it is admitted that the alleged services were performed entirely outside India. As per the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, Technical Testing and Analysis Service in vogue at the time when services were provided during May, 07 to Sept, 07, were taxable in the hands of recipient of service only if such service were performed in India or if they were partly performed in India. (iii) The adjudicating authority relied on clause (ii) of Rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, which was inserted by Notification No. 6/2008 dated 1-3-2008. As per said amendment effective from 1-3-2008, if technical testing and an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stainable. 4. A personal hearing in the matter was held on 9-9-2010. Shri Vinayak Thakur, Vice-President-Indirect Taxation, appears for hearing. He submits that they are contesting the penalty provisions. He mentioned that the O-I-O has not quantified the penalty. Moreover, on merit during the relevant period, services performed abroad were not taxable and requested that the penalty may be quashed. They also submitted that the entire amount of service tax has already been paid vide GAR 7 Challan No. 00698, dated 6-8-2009. Discussion Findings 5. I have considered the case facts of the case and available records, grounds of appeal, the arguments advanced during personal hearing and also the provisions of law governing the subject matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) 7. I have gone through Notification No. 6/2008-S.T., dated 1-3-2008, which inserts the following proviso in Rule 3, clause (ii), after the proviso of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 :- Provided further that where the taxable services referred to in sub-clauses (zzg), (zzh) and (zzi) of clause (105) of Section 65 of the Act, are provided in relation to any goods or material or any immovable property, as the case may be, situated in India at the time of provision of service, through internet or an electronic network including a computer network or any other means, then such taxable service, whether or not performed in India, shall be treated as the taxable service perfor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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