TMI Blog2018 (11) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... al No.ST/288/2012 - FINAL ORDER No. 42652/2018 - Dated:- 16-10-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri J. Shankarraman, Advocate For the Appellant Shri R. Subramaniyan, AC (AR) For the Respondent ORDER Per Shri Madhu Mohan Damodhar The appellants are manufacturers of textile machinery parts, bright bars and te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax demands as proposed in the SCN with interest and also imposed penalty under Section 76, 77 78 of the Act. In appeal, Commissioner (Appeals) vide impugned order dt. 10.02.2012 set aside the penalty under Section 76 however upheld the remaining part of the order of original authority. Hence appellants are before this forum. 2. Today when the matter came up for hearing, on behalf of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 3 of the 2006 Rules. The lower authorities erred in holding that since recipient of service is located in India, the service should be construed as 'consumed/performed in India'. In view of clear provision of 2006 Rules, we find no justification for such conclusion. We also refer to the decision of Tribunal in Intas Pharmaceuticals Ltd. Vs CST Ahmedabad - 2009 (95) RLT 111 (CESTAT-Ahm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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