9911796707
TMI Blog2012 (10) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has formulated the following questions of law for consideration of this court: a) Whether in the facts and circumstances of the case and in law the Tribunal has rightly considered Boards' Circular No.59/8/2003 dated 20.06.2003, Clause (105) of Section 65 of the Finance Act, 1994 as well as Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 in case of M/s. Maersk (I) Ltd.? b) Whether in the facts and circumstances of the case and in law the Tribunal is correct in confirming the order passed by the Commissioner (Appeals) without taking into consideration the GATS agreement wherein it is clearly mentioned that the employees deputed by M/s. Maersk (I) Ltd. for training abroad will fall under import of service and these services are ut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 2.48 lacs for the period 01.07.2003 to 30.09.2006 under Section 73 of the said Act. The notice was issued to the respondent as a recipient of services liable to discharge service tax under Rule 2 of the Service Tax Rules, 1994. The basis of the demand was that the respondent's employees received training abroad and the same were liable to service tax under the category of 'Commercial Training' and 'Coaching Services' under the Section 65(105)(zzc) of the said Act. The demand for the period 01.07.2003 to 18.04.2006 was under Section 68(2) of the Act while the demand for the period 19.04.2006 to 30.09.2006 was under Section 66A of the Act read with Rule 3 of Taxation of Service (Provided from outside India and Receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same is covered by the decision of this court in the matter of INSA(Supra). However, for the period 19.04.2006 to 30.09.2006 she contends that service tax is payable in view of Section 66A of the Act read with Rule 3 of the Taxation of Service (Provided from outside India and Received in India) Rules, 2006. She particularly invited our attention to Rule 3(ii) of the Taxation of Service (Provided from outside India and Received in India) Rules, 2006, which states taxable service provided from outside India and received in India as specified Section 65(105)(zzc) of the Act are liable to tax be such services as are performed in India . It is her contention that coaching services which fall under Section 65(105)(zzc) of the said Act are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
