2017 (5) TMI 1145

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..... ere cannot be any liability of Service Tax for the subject services which have entirely been performed outside India - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.10619 of 2013-DB - A/10992/2017 - Dated:- 19-5-2017 - Dr. D. M. Misra, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) Shri Willingdon Christian, Advocate for the appellant Shri N. Satwani, A.R. for the Appellant-Revenue ORDER Per: Ashok K. Arya 1. Plastichemix Industries is in appeal against the Order-in-Appeal No.451/2012-13 dated 18.2.2012 whereunder, inter alia the original order dated 31.10.2011 confirming the demand of service tax of ₹ 3,07,749/- along with interest and equivalent penalty has bee .....

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..... shed business or fixed establishment or permanent address or usual place of residence, in a country other than India; (b) received by a person who has his place of business, fixed establishment, permanent address or usual place of residence in India. Section 66A is a deeming provision which says that such service shall be taxable service and such taxable service shall be treated so as if the recipient has himself provided the service in India and accordingly, the provisions of Finance Act, 1994 for levy of service tax will be applicable to such facts. 4.1 The Taxation of Services (Provided from Outside India and Received in India), Rules, 2006 further provides vide Rule 3(ii) that the taxable service provided from outside .....

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..... Services (Provided from Outside India and Received 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), (zzl), (zzm), (zzo), (zzt), (zzv), (zzw), (zzx), (zzy), (zzzd), (zzze), (zzzf), (zzzzg), (zzzzh), (zzzzi), (zzzzk), (zzzzl) and (zzzzo) of clause (105) of Section 65 of the Act, be such services as are performed in India. Provided that were such taxable service is partly performed in India, .....

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