9911796707
TMI Blog2017 (1) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... service rendered from outside India and received in India? Held that: - under the provisions of Taxation of Service (provided from outside India and Received in India) Rules, 2006 read with Circular F.No.B1/4/2006-TRU, dated 19.04.2006, wherein Para 4.2.8, it have been clarified that "specified taxable services, which involve physical performance, fall under Rule 3(ii) of the said Rules and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gement Consultant Renting of immovable property etc. is, whether the service or training received by their employee, who have undergone Management Course at Columbia University, New York, by travelling and staying at New York for the said course during the period 2007-08 can be said to be a service rendered from outside India and received in India 2. The brief facts of the case are that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (105), clause (zzc) of the Finance Act, 1994. It is further held that although, the provisions of Service Tax are not applicable on services provided by a Foreign University, but the services have been received by the assessee, who happens to be in India, as such by virtue of Section 66A of the Finance Act, the assessee is rightly liable to pay Service Tax. Being aggrieved, the appellant preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. He further urges that under the facts and circumstances, that the transaction has been recorded properly in the books of account admittedly, the extended period of limitation is not attracted and demand is bad on this score also. 5. The Ld. AIR, for Revenue relies on the impugned order. 6. Having considered the rival contentions and on perusal of record, we find that under the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
