TMI Blog2018 (3) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue involved was about the Testing & Certification under “Technical Inspection & Certification Services” performed in U.S.A. and certificate being used in India and it was held by this Tribunal that merely because appellant receiving service in India does not mean service was partly performed in India and therefore, service was covered under Rule 3(ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 and hence, were not taxable under Section 66A of the Finance Act, 1994. Manufacturer was not required to pay Service Tax demanded - appeal dismissed - decided against Revenue. - APPEAL No. ST/2037 & 2127/2012-CU [DB] With MISC Application No. ST/MISC/55354/2014 - FINAL ORDER NO. 70354-70355/2018 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and under Section 66A of the Finance Act, 1994, the Manufacturer was required to pay Service Tax on the Services received. Therefore, Manufacturer was issued with a Show Cause Notice dated 31/08/2010 covering a period of Financial Year 2004-05 to 2008-09, demanding Service Tax of ₹ 23,61,620/-. The said Show Cause Notice was adjudicated through Order-in-Original dated 31/10/2011. The Original Authority confirmed the demand of Service Tax of ₹ 13,65,685/- for the period subsequent to insertion of Section 66A of the Finance Act and dropped the demand of ₹ 9,95,935/- for the period earlier to insertion of Section 66A of the Finance Act, 1994. The Original Authority also imposed equal penalty on the Manufacturer. Aggrieved by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal filed by Revenue. 5. Having considered the rival contentions and on perusal of the facts on record, we find that it is an undisputed fact that the Services received by the Manufacturer are classified as Technical Inspection Certification Services by Revenue and the same are covered under Section 65(105) (zzi) of the Finance Act, 1994. We find that in the case of M/s Roha Dyechem Pvt. Ltd. (supra) relied upon by ld. Counsel for the Manufacturer, the issue involved was about the Testing Certification under Technical Inspection Certification Services performed in U.S.A. and certificate being used in India and it was held by this Tribunal that merely because appellant receiving service in India does not mean service was partly ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
