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TMI Blog2014 (12) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... ice provided from outside India and received in India, shall, in relation to taxable specified in sub-rule (ii) be such services as are performed in India. We find the Technical Testing and Analysis service covered under sub-clause (zzh) of Section 65(105) of the Finance Act, as specified in Rule 3 above. The contention of the assessee is that the entire test was performed outside India. In these circumstances as per the first proviso to Rule 3(ii) for taxable service if it is partly performed in India, it is to be treated as performed in India. We find that there is no allegation in the show cause notice of evidence on record to show that part of the service was performed in India. In view of this we find that as per the provisions of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service. Against the order passed by the Commissioner (Appeals), the assessee as well as the Revenue filed the appeals. 6. In respect of the appeal filed by the assessee, the contention is that the Design service was brought under the Service Tax net on 1-6-2007 and the services were received prior to 1-6-2007. The appellant relies upon the provisions of Rule 6 of the Service Tax Rules, 1994 to submit that no Service Tax shall be payable for the part or whole of the value of service which are attributable to service providers when such service was not taxable. The contention is that the services were received prior to 1-6-2007. In support of this contention, the appellant relies upon the invoices as well as their ledger account in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the provisions of Rule 3 of the Import of Service Rules in support of the finding of the Commissioner (Appeals). 11. We find that the provisions of Rule 3 of the Import of Service Rules are subject to the provisions of Section 66A of the Finance Act, 1994. For ready reference Rule 3 of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 is reproduced below : 3. Taxable services provided from outside India and received in India. - Subject to Section 66A of the Act, the taxable services provided from outside India and received in India shall, in relation to taxable services, - (i) specified in sub-clauses (d), (p), (q), (v), (zzq), (zzza), (zzzb), (zzzc), (zzzh), (zzzr), (zzzy), (zzzz) and (zzz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (zzf), (zzg), (zzh), (zzi), (zzl), (zzm), (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf), (zzzp), (zzzzg), (zzzzh) and (zzzzi) of clause (105) of Section 65 of the Act, be such services as are performed in India : Provided that where such taxable service is partly performed in India, it shall be treated as performed in India and the value of such taxable service shall be determined under Section 67 of the Act and the rules made thereunder : Provided further that where the taxable services referred to in sub-clauses (zzg), (zzh) and (zzi) of clause (105) of Section 65 of the Act, are provided in relation to any goods or material or any immovable property, as the case may be, situated in India at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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