9911796707
TMI Blog2013 (12) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... ax in respect of the same - Held that:- for services to be treated as having been received in India from offshore service providers, in terms of the provisions of Rule 3(ii) of the Taxation of Service (Provided from Outside India and Received in India) Rules, 2006 these services should have been performed in India. However, admittedly none of these services have been performed in India. Therefore, so far as these services are concerned, the same, in terms of the provisions of Rule 3(ii) of the Taxation of Service (Provided from Outside India and Received in India) Rules, 2006, the same cannot be treated as having been received in India by the appellant and we are of prima facie view that the appellant cannot be saddled with duty liability u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(zzb) of the Finance Act, 1994. Similarly, according to the department, the service of convention centres, training of their employees abroad and software upgradation done from outside India through internet were also taxable service chargeable to service tax under Section 65(105)(zc), Section 65(105)(zzc) and Section 65(105)(zzg) respectively. According to the department, since these services had been received by the appellant from foreign service providers not having any office or establishment in India, the appellant being service recipient, were liable to pay service tax in respect of the same. On this basis, the Commissioner vide order-in-original dated 30th September 2010 confirmed the service tax demand of Rs. 52,34,008/- against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edly none of these services had been performed in India and, therefore, in terms of the provisions of Rule 3(ii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 these services cannot be said to have been received in India by the appellant and no service tax can be demanded from the appellant, that as regards the service of purchase of space and time slots in the foreign magazines and journals for advertisement this service has been treated by the department as Business Auxiliary Service under Section 65(105)(zzb) which is totally incorrect as this very service became taxable under Section 65(105)(zzm) w.e.f. 1-5-2006 and in terms of judgment of Hon'ble Bombay High Court in the case of Indian Natio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly none of these services have been performed in India. Therefore, so far as these services are concerned, the same, in terms of the provisions of Rule 3(ii) of the Taxation of Service (Provided from Outside India and Received in India) Rules, 2006, the same cannot be treated as having been received in India by the appellant and we are of prima facie view that the appellant cannot be saddled with duty liability under Section 66A of the Finance Act, 1994 in respect of these services. 5. As regards, the service of purchase of space and time slots in foreign magazines and journals by the appellant, there is no dispute that this service became taxable w.e.f. 1-5-2006 under Section 65(105)(zzm) and, hence, during the period prior to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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