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TMI Blog2023 (6) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... services are performed in India. On reading of the Rule, it is clear that if the services which are mentioned therein are performed outside India, there is no liability to pay service tax. In the case of the appellant in M/S. SUNDARAM INDUSTRIES LTD. VERSUS THE COMMISSIONER OF G.S.T. CENTRAL EXCISE, MADURAI COMMISSIONERATE [ 2018 (12) TMI 947 - CESTAT CHENNAI ], for a different period, the Tribunal has held since services have been wholly performed outside India, the activity will not be exigible to service tax by virtue of Rule 3 (ii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. The learned AR has relied on the decision in the case of M/S. PARAMOUNT COMMUNICATIONS LTD. VERSUS C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he services are completely performed outside India. Show Cause Notices were issued for the period July 2008 to March 2009, April 2009 to March 2010, April 2010 to March 2011 and from April 2011 to September 2011 proposing to demand the service tax along with interest and for imposing penalty. After due process of law, the original authority confirmed the demand along with interest and imposing penalty. On appeal, Commissioner (Appeals) upheld the order. Hence this appeal. 2. The learned counsel Ms. Manne Veera Niveditha appeared and argued for the appellant. It is submitted by her that the appellant has paid charges for clearing and forwarding agency services provided by M/s. Project Management Inc. USA for the goods manufactured and exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly all the provisions of this Chapter shall apply: 5. The above Section has to be read along with the Taxation of Services (Provided from Outside India and Received in India) Rules 2006. Rule 17 reads as under:- Rule 3 Taxable services provided from outside Indian and received in India, Subject to section 66A of the Act, the taxable services provided from outside India and received in India shall, in relation to taxable services - I (i) . I (ii) Specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zf), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzl), (zzm),, (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx), ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. (supra), had occasion to analyse the very same issue and it was held that the said activities having been performed outside India will not be exigible to service tax. The Tribunal had relied upon various decisions to reach such conclusion. Following the same, we are of the view that the demand cannot sustain. The impugned order is set aside and the appeal is allowed with consequential relief, if any. 8. In the case of the appellant, for a different period, the Tribunal as reported in 2018 (12) TMI 947 has held as under:- 7. There is no dispute that the service is provided outside the territory of India, but the Revenue wants to tax the assessee since it collects sale proceeds in India. But the legislature in its wisdom, has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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