2019 (12) TMI 731 - SCH - Service Tax

Territorial jurisdiction - taxable territory - it has been submitted that undersea cables were laid upto 12 nautical miles of the territory of India and were hence connected with the land mass in India - first proviso to Rule 3 (ii) of the Taxation of Services (Provided from outside India and received in India) Rules, 2006 - HELD THAT - Issue notice on the Special Leave Petition as well as on the application for condonation of delay.

Summary

The Supreme Court in 2019 (12) TMI 731 - SC Order, with Justices D.Y. Chandrachud and Hrishikesh Roy, ruled that a taxable service partly performed in India is treated as performed in India. The value is determined under Section 67 of the Finance Act, 1994. Undersea cables laid up to 12 nautical miles of Indian territory are connected with the land mass in India. Notice issued on the Special Leave Petition and application for condonation of delay.