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M/s Crompton Greaves Ltd. Versus Commissioner of Central Excise, Aurangabad

2015 (12) TMI 1167 - CESTAT 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 labora .....

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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. Service categorized under section 65(105)( .....

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ormed 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 .....

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r (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 .....

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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 serv .....

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,478/- and appropriated the amount already paid. He also imposed penalties under section 76, 77 and 78 as well as late fee under section 70 for not filing ST-3 returns. The Commissioner (Appeals) upheld the order of the Asst. Commissioner vide order .....

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ting and analysis under section 65(105)(zzh). Further, by applying the rule 2(1)(d)(iv) of Service Tax Rules, 1994 read with section 66A of the Finance Act, 1994, it has been held that the taxable service was received in India. And in terms of Rule 3 .....

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vice 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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