TMI Blog2017 (9) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... ved in India) Rules, 2006 was enacted to identify which services could be taxable under Section 66A of the Finance Act, 1994 - Rule 3(ii) of the Rules, 2006 will not be applicable to the services in question, which were rendered outside India. Thus, service tax demand cannot be fastened on the appellant for such services provided from the foreign country - appeal allowed - decided in favor of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning and installation work of the transformers at the buyers premises, so that the complete transformer is erected at the site. As regards the exported transformers, the appellant had entrusted such work on sub-contract basis to the parties situated abroad. The Department initiated proceedings against the appellant for confirmation of service tax demand on the ground that the appellant in the cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, the assessee-appellant has filed this appeal before the Tribunal. 3. Heard both sides and examined the case records. 4. The question involved in this appeal for consideration by the Tribunal is, as to whether, the appellant in the capacity of recipient of service is liable to pay service tax when the entire services were performed outside India. 5. The Taxation of Services (Provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... squarely covered by the decision of this Tribunal in the case of Intas Pharmaceuticals Limited v. Commissioner of Service Tax reported in 2009 (16) S.T.R. 748 (Tri.-Ahmd.) and K.G. Denim v. Commissioner of Service Tax, Salem reported in 2015 (37) S.T.R. 616 (Tri.-Chennai). 6. In view of above, we do not find any merits in the impugned order and accordingly, after setting aside the same, we allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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