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2015 (12) TMI 1167 - CESTAT MUMBAI

2015 (12) TMI 1167 - CESTAT MUMBAI - 2016 (42) S.T.R. 306 (Tri. - Mumbai) - Technical testing and analysis service - reverse charge - services are imported or not - penalties under section 76, 77 and 78 - Non filing of ST-3 returns - Held that:- Service in question is purely a testing service which is performed in the laboratory 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 .....

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hat when a service is partly performed in India, it shall be treated as performed in India. Revenue has not justified how the service is performed outside India. Therefore, it cannot be said that the service has been received in India. The service tax is clearly not payable by the appellant in the present case. As tax is not payable, the question of interest and penalties and other fees does not arise. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. ST/684/10-Mum - Fi .....

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ent the Vacuum Interrupters to M/s Kema High Voltage Laboratories (M/s KHVL) Netherlands for callibration testing. After test, Vacuum Interrupters are returned back to the appellant. In July 2008 an amount of ₹ 34,92,469/- was paid to M/s KHVL towards testing charges. The Revenue persuaded the appellant to pay the service tax of ₹ 4,27,478/- and interest amounting to ₹ 1,34,258/- towards delayed payment of service tax for the said services of testing. In adjudication proceeding .....

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