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TMI Blog2018 (2) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices (Provided from Outside India & Received in India) Rules, 2006 certain services were deemed to have been performed in India even if they were partly performed in India and partly performed from outside India and that the service received by the respondent was covered under Rule 3(ii) of Taxation of Services (Provided from Outside India & Received in India) Rules, 2006 - there is nothing on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequently, they submitted an application dated 19/05/2007 received on 31/05/2007 for refund of said Service Tax paid to the tune of ₹ 7,43,039/-. The Original Authority rejected the refund. Being aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the said appeal through impugned Order-in-Appeal dated 16/05/2015. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Section 65(105)(zv) of the Finance Act, 1944 is specified under Rule 3(ii) of Taxation of Services (Provided from Outside India Received in India) Rules, 2006 and is taxable under Section 66A of the Finance Act, 1994. The Appellate Authority has mis-interpreted the proviso to Rule 3(ii) and allowed exemption to the party. This proviso is applicable to taxable services which are partly perfor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain services were deemed to have been performed in India even if they were partly performed in India and partly performed from outside India and that the service received by the respondent was covered under Rule 3(ii) of Taxation of Services (Provided from Outside India Received in India) Rules, 2006 as held by ld. Commissioner (Appeals) that there is nothing on record to show that the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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