Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 439 - CESTAT AHMEDABAD

2016 (1) TMI 439 - CESTAT AHMEDABAD - TMI - Refund claim - service tax was paid under reverse change mechanism - Technical Testing and Analysis Service - service was not partly performed in India - period of limitation - Held that:- the proviso to Rule 3(1)(ii) of Taxation of Services Rules, 2006 will be applicable in a case the service is partly performed in India. In the present case, there is no dispute that the service was provided outside of India and therefore, they are not covered under t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and on limitation. By the impugned order, the Commissioner (Appeals) upheld the Adjudication order on merit and it has been held that the original refund claim was filed within time. 2. After hearing both the sides and on perusal of the records, we find that the Appellant paid the amount to the foreign service provider for providing "Technical Testing and Analysis Service" on 03.07.2006. There is no dispute that the Appellant is liable to pay Service Tax under the reverse charge mechan .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er (Appeals) observed that the service provider provided Technical Testing and Analysis Service in abroad. The Commissioner (Appeals) denied the benefit of the said rules on the ground that if the services are partly performed in India and it would be governed by the proviso made under Section 67 of the said Act, otherwise, in both the cases, whether fully performed or partly performed, it shall be treated as performed in India. We find that the proviso to Rule 3(1)(ii) of Taxation of Services R .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version