9911796707
TMI Blog2014 (12) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... of Design services and in respect of Technical Testing and Analysis service. 4. The demand was confirmed on the ground that the services received from the foreign company and the assessee being the recipient of service are liable to pay Service Tax. The adjudicating authority confirmed demand. 5. On appeal filed by the assessee, the Commissioner (Appeals) set aside the demand of Service Tax in respect of Technical Testing and Analysis service on the ground that the same was performed outside India and covered under the provisions of Rule 3(c) of Import of Service Rules. The Commissioner (Appeals) confirmed the demand in respect of Design service. Against the order passed by the Commissioner (Appeals), the assessee as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord by way of agreement or copy of order placed or any other correspondence to prove that the service was performed prior to 1-6-2007. In these circumstances, we find no infirmity in the impugned order, whereby the demand with interest and consequent penalty in respect of Design service. We find no merit in the appeal filed by the assessee. 9. In respect of the appeal filed by the Revenue, the Revenue relies upon the provisions of Section 66A of the Finance Act, 1994 in support of their claim and submitted that as the appellant received Technical Testing and Analysis service therefore it has to be considered as performed in India. 10. The assessee relies upon the provisions of Rule 3 of the Import of Service Rules in support o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be determined under Section 67 of the Act and the rules made thereunder; specified in clause (105) of Section 65 of the Act, but excluding,- (a) sub-clauses (zzzo) and (zzzv); (b) those specified in clause (i) of this rule except when the provision of taxable services specified in clauses (d), (zzzc), and (zzzr) does not relate to immovable property; and (c) those specified in clause (ii) of this rule, be such services as are received by a recipient located in India for use in relation to business or commerce; (ii) specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (s), (t), (u), (w), (x), (y), (z), (zb), (zc), (zi), (zj), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch services as are received by a recipient located in India for use in relation to business or commerce. 12. We find that the taxable service provided from outside India and received in India, shall, in relation to taxable specified in sub-rule (ii) be such services as are performed in India. We find the Technical Testing and Analysis service covered under sub-clause (zzh) of Section 65(105) of the Finance Act, as specified in Rule 3 above. The contention of the assessee is that the entire test was performed outside India. In these circumstances as per the first proviso to Rule 3(ii) for taxable service if it is partly performed in India, it is to be treated as performed in India. We find that there is no allegation in the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
