https://www.taxtmi.com/caselaws?id=204359 The Commissioner ruled in favor of the appellant, determining that the Technical Testing and Analysis Service provided from outside India and received in India during the relevant period was not taxable. The service fell under Technical Testing and Analysis, conducted entirely outside India, and was not subject to taxation under the relevant rules. As a result, the imposition of any penalty on the appellant was deemed unnecessary. en-us Thu, 07 Oct 2010 00:00:00 +0530 Thu, 02 Jun 2011 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204359 The Commissioner ruled in favor of the appellant, determining that the Technical Testing and Analysis Service provided from outside India and received in India during the relevant period was not taxable. The service fell under Technical Testing and Analysis, conducted entirely outside India, and was not subject to taxation under the relevant rules. As a result, the imposition of any penalty on the appellant was deemed unnecessary. Case-Laws Service Tax Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204359