9911796707
TMI Blog2013 (4) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... s (Provided from Outside India and Received in India) Rules, 2006 attracts only if it is performed in India. Further, where such taxable service is partly performed in India, it shall be deemed to be performed in India and the value of such taxable service shall be deemed to be performed in India and the value of such taxable service shall be determined under Section 67 of the Act and the Rules ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibition Service, along with interest and equal amount of penalty under Section 78 of the Finance Act. 3. Briefly stated the facts are that the appellant is engaged in the manufacture of flexible laminated film, laminated printed pouches and paper laminated with plastic films falling under Chapter 39 and 48 of the First Schedule to the Central Excise Tariff Act. The department initiated proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and as per clause (ii) of Rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, the services performed outside India are not covered under taxable service. Therefore the demand is not sustainable and the impugned order is liable to be set aside. 5. The Deputy Commissioner (AR) appearing for the Revenue reiterated the findings of the learned Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in India) Rules, 2006 attracts only if it is performed in India and for the convenience of reference Rule is reproduced below : (i) specified in sub-clauses (d), (m) ..immovable property situated in India; (ii) specified in sub-clauses (a), (f), (h), (i), (j), (l), (n), (o), (w), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zr), (zt), (zu), (zz), (zzz), (zzc), (zzd), (zzf), (zzg), (zzi), ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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