2019 (8) TMI 1622 - HC - Service Tax

Place of Provision of services - business or commerce in Rule 3(iii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 - services that are rendered in connection with business or commerce outside the territory of India - validity of reliance placed upon decision of Genom Biotech Pvt. Ltd. v. CCE, Nashik 2016 (3) TMI 139 - CESTAT MUMBAI - Online Database Access Retrieval Services - amount paid to service provider is for data access, fees towards database access for information on pharmaceutical products etc. HELD THAT - Appeal is admitted on the substantial questions of law.

Summary

The High Court of Bombay admitted an appeal based on substantial questions of law related to taxation of services provided from outside India and received in India. The questions include the scope of business or commerce in Rule 3(iii) and the taxation of services rendered outside India. The appeal will be heard along with Central Excise Appeal No. 17 of 2017.