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TMI Blog2015 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... n 66A is clearly applicable and according to which the appellant was legally liable for payment of service tax for the period from 19.4.2006. In view of this, the lower authorities have correctly held that the service tax was payable after 19.4.2006 and rightly rejected the refund claim in respect of service tax paid for the period on or after 19.4.2006. I am, therefore, fully in agreement with the findings of the lower authorities. - Decided against assessee. - Appeal No. ST/88030/13-Mum - - - Dated:- 17-4-2015 - Ramesh Nair, Member (J),J. For the Appellant : None For the Respondent : Shri Sanjeev Nair, Examiner (AR) ORDER The appeal is directed against Order-in-Appeal No. 188 (F.No. V.2(A)STC/42/2011) dated 22.5.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was called for hearing, neither anybody appeared nor any adjournment request on behalf of the appellant. I, therefore, take up the matter for disposal on merits. 4. Shri Sanjeev Nair, learned Examiner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He further submits that as per Rule 3(iii) of Taxation of Services (Provided from outside India and Received in India) Rules, 2006, the service under question is such a service which is received by a recipient located in India for use in relation to business or commerce. Therefore, Section 66A is clearly applicable in case of the present service i.e. commission agent service provided by the overseas agent from outside India and received in India by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir publication in the Official Gazette. 2. Definitions. - In these rules, unless the context otherwise requires- (a) Act means the Finance Act, 1994 (32 of 1994); (b) input shall have the meaning assigned to it in clause (k) of rule 2 of the CENVAT Credit Rules, 2004; (c) input service shall have the meaning assigned to it in clause (l) of rule 2 of the CENVAT Credit Rules, 2004; (d) output service shall have the meaning assigned to it in clause (p) of rule 2 of the CENVAT Credit Rules, 2004; (e) India includes the designated areas in the Continental Shelf and Exclusive Economic Zone of India as declared by the notifications of the Government of India in the Ministry of External Affairs numbers S.O. 429 (E), da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) sub-clauses (zzzo) and (zzzv); (b) those specified in clause (i) of this rule except when the provision of taxable services specified in clauses (d), (zzzc) and (zzzr) does not relate to immovable property; and (c) those specified in clause (ii) of this rule, be such services as are received by a recipient located in India for use in relation to business or commerce. (ii) specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (s), (t), (u), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zz), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzl), (zzm), (zzn), (zzq), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf), (zzzp), (zzzzg), (zzzzh) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as taxable service provided from outside India and received in India subject to the condition that the tangible goods supplied for use are located in India during the period of use of such tangible goods by such recipient.]4 4. Registration and payment of service tax. - The recipient of taxable services provided from outside India and received in India shall make an application for registration and for this purpose, the provisions of section 69 of the Act and the rules made thereunder shall apply. 5. Taxable services not to be treated as output services. - The taxable services provided from outside India and received in India shall not be treated as output services for the purpose of availing credit of duty of excise paid on a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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