TMI Blog2015 (6) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... erformed 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 that service tax may not be liable to be paid. In view of the above, requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Decided in favour of appellant - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are sent for testing in International Electrotechnical Commission (IEC) accredited laboratories and the test reports are received by the appellant. 2. Heard both sides. 3. Learned counsel submits that according to Rule 3 of Taxation of Services (Provided from Outside India) Rules, 2006, the service is covered by Clause 2 of the Rule. This Rule requires the receiver to pay tax if the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , (zzi), (zzl), (zzm), (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf ), (zzzp), (zzzzg), (zzzzh), and (zzzzi) of clause (105) of Section 65 of the Act, be such services as are performed in India : Provided that where such taxable service is partly performed in India, it shall be treated as performed in India and the value of such taxable service shall be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (d), (zzzc) and (zzzr) does not relate to immovable property; and Those specified in clause (ii) of this rule, be such services as are received by a recipient located in India for use in relation to business or commerce : [Provided that where the taxable service referred to in sub-clause (zzzzj) of clause (105) of Section 65 of the Act is received by a recipient located in India, then such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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