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TMI Blog2017 (8) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/87686 & 87687/13 - A/88797-88798/17/STB - Dated:- 31-7-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Manoj Chauhan, CA for the appellant Shri A.B. Kulgod, AC (AR) for the respondent ORDER Per : Ramesh Nair The fact of the case is that the appellants M/s. Total Oil India Ltd. during the period 2004- 05 to 2008-09 paid service charge to foreign based companies for testing and analysis sample sent by them but had not paid service tax thereon on the reverse charge mechanism in terms of Rule 2(i)(d )(4) of the Service Tax Rules 1994. The reports of the test and analysis provided by the foreign based company were received and utilised by the appellants. Accordingly two show-cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de India, therefore, the same is not taxable. Accordingly, he placed reliance on the following decisions:- (i) Intax Pharmaceuticals Ltd. 2009 (16) STR 748 (ii) BMD Pvt. Ltd. 2012-TIOL-743-CESTAT-DEL (iii) K.G. Denim Ltd. 2015 (37) S.T.R. 616 (iv) Crompton Greaves Ltd. 2015-TIOL-2724-CESTAT-MUM 3. Shri A.B. Kulgod, Ld. AC (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides. We find that there is no dispute in the fact that technical testing and analysis service was provided by the foreign service provider in relation to the testing of the goods supplied by the appellants to foreign country. The performance of such s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in clause (105) of section 65 of the Act, but excluding, (a) sub-clauses (zzzo) and (zzzv); (b) those specified in clause (i) of this rule except when the provision of taxable services specified in clauses (d), (zzzc), and (zzzr) does not relate to immovable property; and (c) those specified in clause (ii) of this rule, be such services as are received by a recipient located in India for use in relation to business or commerce. 5. In the present case service of technical testing and analysis is covered under sub-clause (zzh) of clause 105 of Section 65 of Finance Act, as per sub-clause (ii) of Rule 3 as reproduced above, in case of technical testing and analysis service (zzh) if such service is performe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rns. The Commissioner (Appeals) upheld the order of the Asstt. Commissioner vide order dated 11-8-2010. Appellant are before us against this order of Commissioner (Appeals). 2. Head 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 66(A) of the Finance Act, 1994, it has been held that the taxable service was received in India. And in terms of Rule 3(ii) of the Taxation of Services (Provided from out side India and received in India) Rules, 2006, the services was held to be partly performed in India, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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