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TMI Blog2023 (8) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of taxable services viz scientific and Technical Consultancy, Banking and Financial, Transport of Goods by Road, Consulting Engineer, Intellectual Property Services and renting of immovable property Services and Test, Inspection, & Certification. During the course of audit, covering the period 2008-09 it was observed that the assessee had received services of warehousing failing under the taxable service category of storage and warehousing services from the person outside India not having any establishment in India. During the period from 2004-05 to 2008-09, they had paid to the foreign service provider in foreign currency equivalent to Rs. 1,09,47,703/-. The assessee was liable to pay service tax as recipient of services under Section 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnai in the case of Sundaram Industries Ltd. Vs. CCE reported in 2023-TIOL-582-CESTAT-MAD wherein it has been held that if the services are performed outside India it will not be exigible to service tax. 7. It is not disputed that the services were provided as well as consumed outside India and the appellant had paid charges for clearing & forwarding agency services provided by M/s Project Management Inc. USA for the goods manufactured and exported by them. He also submitted that the very same issue in appellant's own case and observed that the activity having been performed outside India will not be exigible to service tax and set aside the demand. 8. On the other hand, Ld. DR reiterated the findings of the impugned order. 9. After cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of this sub-section shall not apply: Provided further that where the provider of the service has his business establishment both in that country and elsewhere, the country, where the establishment of the provider of service directly concerned with the provision of service is located, shall be treated as the country from which the service is provided or to be provided. (2) Where a person is carrying on a business through a permanent establishment in India and through another permanent establishment in a country other than India, such permanent establishments shall be treated as separate persons for the purposes of this section. Explanation 1-A person carrying on a business through a branch or agency in any country shall be tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (zzi) of clause (105) of Section 65 of the Act are provided in relation to any goods or material or any immovable property, as the case may be, situated in India at the time of provision of service, through internet or an electronic network including a computer network or any other means, then such taxable service, whether or not performed in India, shall be treated as taxable service performed in India.] (iii) specified in clause (105) of section 65 of the Act, but excluding,- (a) sub-clauses (zzzo) and (zzzv), (b) those specified in clause (1) 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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