TMI Blog2018 (9) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... vices are consumed in India and not at place outside India - Whether on the facts and circumstances of the case and in law, was the Tribunal justified in holding that the services provided by the Respondent herein qualify as export of service under the provisions of Export of Services Rules, 2005? Held that:- This Court in SGS India Pvt. Ltd., [2014 (5) TMI 105 - BOMBAY HIGH COURT] has held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. P.C: This Appeal under Section 83 of the Finance Act, 1994 (the Act) read with Section 35G of the Central Excise Act, 1944, challenges the order dated 3rd March, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. Revenue urges the following questions of law, for our consideration: (a) Whether on the facts and circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent for service rendered by the Respondent in India. It is the case of the Revenue that as the services are performed in India, Respondent is liable to pay service tax on its above service to a foreign party on Reverse Charge Mechanism. 4. The impugned order dated 3rd March, 2016 of the Tribunal held as the services rendered by the Appellant to overseas party would not be liable to pay s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the decision of this Court in SGS India Pvt. Ltd., (supra) is pending consideration before the Supreme Court as notice has already been issued. Thus, this appeal would warrant admission. 6. We find that this Court in SGS India Pvt. Ltd., (supra) has held that where services were rendered in India to a foreign party, then such service is not liable to tax as it would be e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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