TMI Blog2018 (12) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... dia, is excluded from service tax liability as per Rule 3(ii) of the Taxation of Services (provided from outside India and received in India) Rules, 2006. On an identical set of facts this very Bench of the Tribunal in the case of M/s. Bnazrum Agro Export Pvt. Ltd. [2018 (4) TMI 1239 - CESTAT CHENNAI] has held that such activity would not be exigible to service tax by virtue of Rule 3(ii) of the Rules. Appeal allowed - decided in favor of appellant. - Appeal No.: ST/00588/2012 - Final Order No. 43100/2018 - Dated:- 10-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Ms. P. Kanthai Visalakshi, Advocate for the Appellant Shri. B. Balamurugan, AC (AR) for the Respondent OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority. Aggrieved by the same, the appellant has come in appeal before this forum. 3. Today when the matter came up for hearing, Ld. Advocate Ms. P. Kanthai Visalakshi appeared on behalf of the assessee-appellant while Ld. AC (AR) Shri. B. Balamurugan appeared on behalf of the Revenue-respondent. 4.1 During the course of hearing, Ld. Advocate submitted that Rule 3(ii) of the Taxation of Services (provide from outside India and received in India) Rules, 2006 totally excludes the liability of tax when the service has been performed wholly outside India; that Section 66A has to be read together with the said Rules and that isolation of the Rules from Section 66A would amount to denial of application of the Rules. She submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity would not be exigible to service tax by virtue of Rule 3(ii) of the Rules. The relevant portion of the judgement is extracted below for the sake of convenience : 5. We find that the Ld. Advocate is correct in his assertion that since services have been wholly performed outside India, the activity will not be exigible to service tax by virtue of Rule 3 (ii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. We find that the case laws relied upon fully support his assertion. Following the ratio already laid down, we find that the impugned order cannot sustain and will have to be set aside, which we hereby do. Appeal is allowed with consequential relief, if any, as per law. 8. We are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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