TMI Blog2015 (12) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... aboratory of M/s KHVL, Netherlands. The certificate from KHVL shows that the test was conducted in their laboratory in Netherlands. Under section 66(A), any service received by a person in India from outside India shall be treated as if the recipient had himself provided the service. Rule 3 of the Taxation of Services (Provided from Outside India and received in India) Rules, 2006 determine the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15-WZB/STB - Dated:- 15-12-2015 - P. S. Pruthi, Member (T) And Ramesh Nair, Member (J) For the Appellant : Shri Nitin Mehta, CA For the Respondent : Shri R K Das, Dy. Commissioner (AR) ORDER NO.A/3928/15/STB ORDER Per P S Pruthi The appellant are engaged in manufacture of goods falling under Chapter 85 of the Central Excise Tariff Act, 1985. One of the goods used by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te fee under section 70 for not filing ST-3 returns. The Commissioner (Appeals) upheld the order of the Asst. Commissioner vide order dated 11/08/2010. Appellant are before us against this order of Commissioner (Appeals). 2. Heard both sides and considered the submissions. 3. We find that lower authorities have upheld the liability of service tax under the category of Technical testing and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the recipient had himself provided the service. Rule 3 of the Taxation of Services (Provided from Outside India and received in India) Rules, 2006 determine the fact as to when a service is considered to be received in India. In the present case, admittedly during the period in question, the service categorized under section 65(105)(zz) is covered under Rule 3(ii). The lower authorities have fai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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