https://www.taxtmi.com/caselaws?id=216462 The Tribunal remanded the case for a correct assessment of service tax liability, emphasizing the need to determine the specific value of services rendered in India for taxation purposes. It held that service tax should only apply to the proportionate value of services performed in India, not the total contract amount. The lower authority's failure to consider the actual taxable services provided in India led to an incorrect direction for payment of service tax. The Tribunal instructed the adjudicating authority to reassess the provisional assessment request in accordance with Rule 6(4) of the Service Tax Rules, ensuring a fair and accurate determination of the appellant's tax liability. en-us Tue, 15 Nov 2011 00:00:00 +0530 Tue, 11 Sep 2012 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216462 The Tribunal remanded the case for a correct assessment of service tax liability, emphasizing the need to determine the specific value of services rendered in India for taxation purposes. It held that service tax should only apply to the proportionate value of services performed in India, not the total contract amount. The lower authority's failure to consider the actual taxable services provided in India led to an incorrect direction for payment of service tax. The Tribunal instructed the adjudicating authority to reassess the provisional assessment request in accordance with Rule 6(4) of the Service Tax Rules, ensuring a fair and accurate determination of the appellant's tax liability. Case-Laws Service Tax Tue, 15 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216462