TMI Blog2018 (10) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... utside of India. Therefore, there cannot be any liability of tax. Penalty - liability of tax on IS rebilling services and Professional fees for foods safety and goods manufacturing practise audit - Held that:- The appellant have paid the said tax and also availed the Cenvat credit of the same. The said Cenvat Credit has not been challenged by Revenue - penalty not warranted and is set aside. Appeal allowed in part. - Appeal No. ST/13915/2013-DB - A/11911/2018 - Dated:- 12-9-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri. Arnav Roy (Adv), Shri. Abhishek Naik (C.A) For Respondent: Mr. Sameer Chitkara (AR) ORDER Per: Raju This appeal has been filed by the M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10056 dated 29/11/2013 1,06,198/- Total 1,32,67,366/- 1,31,61,168/- 1,06,198/- They are not contesting serial No. 1 2 the table above on merit, however they are contesting the same in respect of the penalty imposed. 3. Ld. Counsel argued in respect of the demand of services under the head of Commercial training or coaching services there cannot be any liability, of service tax. He pointed out that the services under 65 (105)(zzc) fall under Rule 3(2) of the taxation of service (provided from outside India and received in India) Rules, 2006. In this circumstance, in these services which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever contested the liability to tax in respect of Commercial Training before the lower authority. 6. We have gone through the rival submission, we find that liability of the tax of the question of law can be raised at any time. It is not in dispute that the training on which the tax has been demanded was under taken abroad. The services under Section 65 (105) (zzc) fall under Rule 3(2) of the Taxation of Service (provided from outside India and received in India) Rules, 2006. The services covered under the said sub-Rule is taxable only when the same are performed in India. In the instance case, it is not in dispute that the said service was performed outside of India. Therefore, there cannot be any liability of tax. The appeal on this co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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