2017 (8) TMI 1231

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..... ellant receiving certificate in India does not mean service was partly performed in India, therefore the service of Inspection and Certification covered under clause (zzi) is falling under Rule 3(ii) of Taxation of Services(provided from outside India and Received in from outside India and Received in India)Rules, 2006 and hence not taxable under Section 66A read with Rule 2(1) (d)(iv) of Service Tax Rules, 1994 - The Tribunal while deciding the case of Intas Pharmaceuticals Limited [2009 (5) TMI 73 - CESTAT, AHMEDABAD] held that Technical Testing Analysis service fully rendered outside India, recipient of service in India is not liable to pay service tax - appeal allowed - decided in favor of appellant. - ST/88148/13 - A/88650/17/STB - D .....

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..... be taxed under reverse charge mechanism only if it is performed in India or atleast partly performed in India. In the fact of the present case, service was wholly performed outside India i.e. USA, therefore it is not taxable in the hand of recipient i.e. appellant. He placed reliance on the following decisions: (a) Intas Pharmaceuticals Limited Vs. Commr. of S.T. Ahmedabad[2009(16) S.T.R. 748 (Tri. Ahmd)] (b) M/s. K G Denim Ltd Vs. Commissioner of Service Tax, Salem[2014-TIOL-1008-CESTAT-MAD] (c) M/s. K G Denim Ltd Vs. Commissioner of Service Tax, Salem[2014-TIOL-1734-CESTAT-MAD] He further submits that in the appellant own case this Tribunal allowed the appeal on the identical issue which was reported as[2016-TIOL- .....

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..... fully rendered outside India, recipient of service in India is not liable to pay service tax. In the case of M/s. K G Denim Ltd(supra) Technical and Inspection service conducted abroad for which payments were made by the assessee to the parties located abroad is covered under Rule 3(ii) of Taxation of services(provided from outside India and Received in India)Rules, 2006, accordingly no tax liability on the said services. In case of M/s. K G Denim Ltd Vs. Commissioner of Service Tax, Salem[2014-TIOL-1734-CESTAT-MAD] this Tribunal taken view that Technical inspection and certification service (Section 65(105)(zzi) done abroad, payment made by the appellant to the parties located abroad is not liable to service tax. Following these Tr .....

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