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TMI Blog2017 (8) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: Ramesh Nair The fact of the case is that appellant is a manufacturer of food colour falling under Chapter 32 of CETA, 1985. The food colour manufactured by appellant is exported to many other country including USA. The appellant had sent sample of food colour to Food and Drugs Administration of United States of America for testing and certification and they have paid fees for the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Received in India)Rules, 2006 covered under clause (zzi) is liable to be taxed under reverse charge mechanism only if it is performed in India or atleast partly performed in India. In the fact of the present case, service was wholly performed outside India i.e. USA, therefore it is not taxable in the hand of recipient i.e. appellant. He placed reliance on the following decisions: (a) Intas Ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere made, therefore it cannot be said that service was wholly performed outside India, accordingly appellant is liable to pay service tax. 4. We have carefully considered the submissions made by both sides and perused the record. 5. We find that service i.e. Inspection and Certification and testing of food colour sample was performed by USA Government Agency in the country of USA, therefore serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. K G Denim Ltd(supra) Technical and Inspection service conducted abroad for which payments were made by the assessee to the parties located abroad is covered under Rule 3(ii) of Taxation of services(provided from outside India and Received in India)Rules, 2006, accordingly no tax liability on the said services. In case of M/s. K G Denim Ltd Vs. Commissioner of Service Tax, Salem[2014-TIOL-1734 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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