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TMI Blog2018 (8) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.04.2006? - Held that:- The learned counsel for the appellants has produced invoice in their defence. However, that invoice is dated 16.02.2006 which is prior to 18.04.2006; the other records like invoices are not available to verify at this end. It is logical that the case should go back to the original Adjudicating Authority for the limited purpose of verifying the services received by them, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... companies for the taxable services. A SCN was issued demanding Service Tax of ₹ 44,61,853; the Additional Commissioner, LTU has confirmed the demand vide Order-in Original No. 44/08 dated 29.05.2008. On an appeal filed by M/s. ABB Ltd., the Commissioner (A) has set aside the demand confirmed in respect of technical testing and analysis service provided from abroad while holding that Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a so far Rules 2006 provides that where such taxable service is partly performed in India, it shall be treated as performed in India and the value of such taxable service shall be determined under Section 67 of the Act and Rules made thereunder. He further submitted that for a better appreciation of the legal procedure point for competition of the Service Tax liability of the respondents, the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice received by the respondents on or after 18.04.2006. The Department is not contesting the setting aside of the other issues prior to the period of 18.04.2006; the only issue that remains to be seen in the instant case is as to whether any service received by the respondents under the heading technical testing and analysis was received in India wholly or partly after 18.04.2006. We find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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