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TMI Blog2012 (9) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... g the appellant to discharge the service tax liability on the entire amount indicated in the relevant contract without taking into account and giving a finding with respect to how much service has been rendered in India and what is the value of such service and what is the consideration for such service - matter remanded to the original adjudicating authority to consider the request of the appellant for provisional assessment in terms of Rule 6(4) of the Service Tax Rules, 1994 - appeals are allowed by way of remand - ST/279-281/2010 - A/524-526/2011-WZB/C-I(CSTB) - Dated:- 15-11-2011 - S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri Bharat Raichandani, Advocate, for the Appellant. Shri A.K. Prabhakar, Super ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable on the R M services rendered outside India and it was not possible to determine the exact value of taxable service performed in India and accordingly the appellant had requested for provisional assessment and payment of service tax on provisional basis on the value of US $ 15.15 subject to adjustment on final assessment at the end of 60 month period of the agreement entered into with the service provider. The said request of the appellant was rejected by the jurisdictional Assistant Commissioner. Therefore, the appellant preferred appeals before the lower appellate authority. The lower appellate authority allowed the plea of the appellant for provisional assessment as per the provisions of Rule 6(4) of the Service Tax Rules, 1994 by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India, the service tax levy will arise. It is their contention that since out of the total amount of US $ 77.15 only an amount of US $ 15.15 is towards the services rendered in India they are liable to pay service tax. 4. The learned AR, appearing for the Revenue, on the other hand, submits that in respect of a taxable service which is partly performed in India, the whole of the service shall be treated as performed in India and the value of such taxable service shall be determined under Section 67 of the Finance Act, 1994 and the Rules made thereunder in terms of proviso to Rule 3(ii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. The learned advocate for the appellant submits that in such ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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