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TMI Blog2013 (11) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... at, on-site services rendered abroad would not be treated as services provided from India. In other words, the question of subjecting such transactions under service tax in India would also not arise. This Tribunal in identical circumstances, in the case of Tech Mahindra Ltd., [2013 (4) TMI 104 - CESTAT MUMBAI], had held that, on-site services rendered abroad cannot be considered as exports for the reason that such services are not provided from India. Similarly, in the case of Tata Technologies Ltd., [2012 (4) TMI 196 - CESTAT, MUMBAI], this Tribunal had concluded that such on-site services would not be liable to service tax in India and had accordingly, remanded the matter back to the adjudicating authority for de novo consideration - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffices situated outside India on behalf of the appellant. As per the agreement entered into between the appellant and the related companies for the on-site job undertaken on behalf of the appellant, the appellant pays consideration based on the number of persons provided and number of hours spent for performing on-site operation. Such jobs rendered on behalf of the appellant abroad are subject to VAT/GST liability in the countries where such jobs are rendered. The department was of the view that, on the on-site jobs undertaken on behalf of the appellant for which the appellant makes the payment to the foreign service-providers, service tax is leviable in India on reverse charge basis. Accordingly, a show cause notice dated 22/10/2012 was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner of Central Excise, Pune and CESTAT Order NO. A/713-714/13/CSTB/C-1 dated 15/03/2013 in the case of Tata Technologies Ltd. vs. Commissioner of Central Excise, Pune in support of the above contentions. It is also submitted that the CBEC vide letter dated 28/11/2009 examined the issue and has clarified that on-site services rendered abroad i.e., work done at customer's site abroad, cannot be considered as services rendered from India and cannot be treated as export under Rule 3(2)(a) of the Export of Service Rules, 2005, relying on the RBI Circular NO. 54 dated 29/06/2002. It is accordingly contended that, if on-site activities are not exports, they cannot be considered as services taxable in India. 4. The learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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