2013 (12) TMI 431

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..... organised and held abroad, convention service and service of software upgradation done remotely from outside India through Internet (management, maintenance and repair service). The period of dispute in this case is from 1-1-2005 to 31-3-2008. The department treated the service of purchase of time and spaces lots in foreign magazines and journals published and circulated there as Business Auxiliary Service taxable under Section 65(105)(zzb) of the Finance Act, 1994. Similarly, according to the department, the service of convention centres, training of their employees abroad and software upgradation done from outside India through internet were also taxable service chargeable to service tax under Section 65(105)(zc), Section 65(105)(zzc) an .....

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..... has to be decided in terms of the provisions of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, that in terms of the provisions of Rule 3(ii) of these Rules, for the services taxable under Section 65(105)(zc), Section 65(105)(zzc) and Section 65(105)(zzg) to have been received in India by a recipient from an offshore service provider, these services should have been performed in India while admittedly none of these services had been performed in India and, therefore, in terms of the provisions of Rule 3(ii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 these services cannot be said to have been received in India by the appellant and no service tax can be de .....

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..... from outside India, treated as maintenance and repair service] which the appellant have received from outside service providers, we find that for these services to be treated as having been received in India from offshore service providers, in terms of the provisions of Rule 3(ii) of the Taxation of Service (Provided from Outside India and Received in India) Rules, 2006 these services should have been performed in India. However, admittedly none of these services have been performed in India. Therefore, so far as these services are concerned, the same, in terms of the provisions of Rule 3(ii) of the Taxation of Service (Provided from Outside India and Received in India) Rules, 2006, the same cannot be treated as having been received in Ind .....

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