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BPL Telecom Pvt. Ltd. Versus Commissioner of C. Ex., Cus. & S.T., Cochin

2015 (6) TMI 1034 - CESTAT BANGALORE

Liability to pay service tax - Technical inspection and certification agency service received from abroad - Held that:- 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 that service tax may not be liable to be paid. In view of the a .....

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. - 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 certification agency service received from abroad. The appellant is manufacturing Power Line Carrier Communication Equipment (PLCC) and one of its accessories is wave/line trap. These line traps are sent for testing in International Electrotechnical Commission (IEC) accr .....

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ormed abroad, the receiver is 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 sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (s), (t), (u), (w .....

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taxable service shall be determined under Section 67 of the Act and the rules made thereunder : [Provided Further that where the taxable services referred to in sub-clauses (zzg), (zzh) and (zzi) of clause (105) of Section 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 .....

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