2011 (7) TMI 937

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..... vided any taxable service, the demand is not sustainable - the applicant is manufacturing transformers and some of the transformers so manufactured are exported. The manufacturing and commissioning are different activities - Held that: as no part of service is performed in India hence the applicant has a strong case of waiver of pre-deposit of service tax, interest and penalty - Decided in favor o .....

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..... n of transformers are done by third party located outside India and as the applicant has not provided any taxable service, the demand is not sustainable. The applicant also relied upon the provisions of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 . The contention is that in view of the Rule 3(ii), the provider who is located in India is liable to pay servi .....

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..... ifferent activities. Regarding commissioning and erectioning, the applicant had not done anything, rather that activity is undertaken by third party which is outside India. In view of this, we prima facie find as no part of service is performed in India hence the applicant has a strong case of waiver of pre-deposit of service tax, interest and penalty. In view of this, pre-deposit of amount of ser .....

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