9911796707
TMI Blog2015 (6) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... B.S.V. Murthy, Member (T) Shri Thomas Kuriyan, Advocate, for the Appellant. Shri Pakshi Rajan, AR, for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - The demand for service tax for the period from October, 2006 to August, 2010 with interest has been confirmed and penalty has been imposed on the ground that appellant is liable to pay service tax on technical inspection and ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay tax. He submits that if the service is received by a person located in India for the purpose of business or commerce, such services are excluded for the purpose of levy of service tax as per the provisions of Rule 3(ii). 4. We have considered the submissions. For better appreciation, Rule 3(ii) and Rule 3(iii) referred to above are reproduced below : "3(ii) specified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 65 of the Act, are provided in relation to any goods or material or any immovable property, as the case may be, situated in India at the time of provision of service, through internet or an electronic network including a computer network or any other means, then such taxable service, whether or not performed in India, shall be treated as the taxable service performed in India.] (iii) specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of use of such tangible goods by such recipient.] 5. In this case, there is no finding that appellants are not using the service for business or commerce. it can be said that service is partly performed in India. Since the report is received in India and the testing is done on the goods sent by the appellant. However, because of the exclusion as per Rule 3(3), prima facie, we find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
