2015 (12) TMI 1167

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..... Respondent : Shri R K Das, Dy. Commissioner (AR) ORDER NO.A/3928/15/STB ORDER Per P S Pruthi The appellant are engaged in manufacture of goods falling under Chapter 85 of the Central Excise Tariff Act, 1985. One of the goods used by them is 'Vacuum Interrupters'. This requires to be tested for performance standards. The appellant sent the Vacuum Interrupters to M/s Kema High Voltage La .....

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..... inst this order of Commissioner (Appeals). 2. Heard both sides and considered the submissions. 3. We find that lower authorities have upheld the liability of service tax under the category of Technical testing and analysis under section 65(105)(zzh). Further, by applying the rule 2(1)(d)(iv) of Service Tax Rules, 1994 read with section 66A of the Finance Act, 1994, it has been held that the taxa .....

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..... ice is considered to be received in India. In the present case, admittedly during the period in question, the service categorized under section 65(105)(zz) is covered under Rule 3(ii). The lower authorities have failed to understand the provisions of Rule 3 ibid, particularly Rule 3(ii). Proviso to Rule 3(ii) states that when a service is partly performed in India, it shall be treated as performed .....

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