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M/s Intas Pharmaceuticals Ltd. Versus Commissioner of Service Tax, Ahmedabad

2016 (1) TMI 439 - CESTAT AHMEDABAD

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, 2 .....

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rected to allow the refund to the Appellant in accordance with law. - Decided in favor of assessee. - Appeal No. ST/199/2008-DB - Dated:- 15-10-2015 - P. K. Das, Member (J) And P. M. Saleem, Member (T) For the Appellant : Shri Jigar Shah, Adv For the .....

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e 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 th .....

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he Finance Act, 1994. The Appellant claimed that the tax is not payable under Rule 3(1)(ii) of the Taxation of Services (provided from outside India and received in India) Rules, 2006. The proviso to the said Rule states that where such taxable servi .....

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der 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 .....

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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 the said proviso. This view is supported by the decision of the Tribunal in the ca .....

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ble 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 S .....

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