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Total Oil India Ltd. Versus Commissioner of Service tax, Mumbai

2017 (8) TMI 222 - CESTAT MUMBAI

Reverse Charge mechanism - service received by them from the foreign based service provider - taxability - Held that: - For the purpose of levying service tax on the services provided from outside India and received in India, section 66A was enacted wherein Taxation of Services (Provided from outside India and received in India) Rules, 2006 was issued. - In the present case the technical testing and analysis was provided wholly in a country outside India, therefore by virtue of Rule 3 clause .....

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companies for testing and analysis sample sent by them but had not paid service tax thereon on the reverse charge mechanism in terms of Rule 2(i)(d )(4) of the Service Tax Rules 1994. The reports of the test and analysis provided by the foreign based company were received and utilised by the appellants. Accordingly two show-cause notices dated 17.10.2008 covering the period 2008-09 and 2004-05 to 2007-08 respectively were issued to the appellants alleging that appellants are liable to discharge .....

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the appellants filed appeal before this Tribunal. 2. Shri Manoj Chauhan, Ld. CA appearing on behalf of the appellants submits that admittedly the foreign service provider is providing service of technical testing and analysis in respect of the goods of the appellants outside India only. Therefore, entire service was wholly performed outside India. As per the Taxation of Services (Provided from outside India and received in India) Rules, 2006 issued vide notification 11/06-ST dated 19.04.2006 as .....

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t. Ltd. 2012-TIOL-743-CESTAT-DEL (iii) K.G. Denim Ltd. 2015 (37) S.T.R. 616 (iv) Crompton Greaves Ltd. 2015-TIOL-2724-CESTAT-MUM 3. Shri A.B. Kulgod, Ld. AC (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides. We find that there is no dispute in the fact that technical testing and analysis service was provided by the foreign service provider in relation to the testing of the goods supplied by the .....

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the taxable services provided from outside India and received in India shall, in relation to taxable services, (i) specified in sub-clauses (d), (p), (q), (v), (zzq), (zzza), (zzzb), (zzzc), (zzzh) and (zzzr) of clause (105) of section 65 of the Act, be such services as are provided or to be provided in relation to an immovable property situated in India; (ii) specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (s), (t), (u), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (z .....

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made thereunder; (iii) specified in clause (105) of section 65 of the Act, but excluding, (a) sub-clauses (zzzo) and (zzzv); (b) those specified in clause (i) of this rule except when the provision of taxable services specified in clauses (d), (zzzc), and (zzzr) does not relate to immovable property; and (c) 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. 5. In the present case service of .....

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country outside India, therefore by virtue of Rule 3 clause (ii) the said service is not liable to service tax. This issue has been considered by this Tribunal in the case of Crompton Greaves Ltd. (supra) wherein the Tribunal has passed the following order:- The appellant are engaged in manufacture of goods falling under Chapter 85 of the Central Excise Tariff Act, 1985. One of the goods used by them is Vacuum Interrupters . This requires to be tested for performance standards. The appellant se .....

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ngs, Asstt. Commissioner confirmed the recovery of service tax of ₹ 4,27,478/- and appropriated the amount already paid. He also imposed penalties under Section 76, 77 and 78 as well as late fee under Section 70 for not filing ST3 returns. The Commissioner (Appeals) upheld the order of the Asstt. Commissioner vide order dated 11-8-2010. Appellant are before us against this order of Commissioner (Appeals). 2. Head both sides and considered the submissions. 3. We find that lower authorities .....

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