https://www.taxtmi.com/caselaws?id=249591 The Tribunal held that services provided by foreign service providers to the appellant, even if consumed outside India, were taxable under Section 66A of the Finance Act 1994 and Taxation of Services Rules. The location of the recipient in India and the use of services for business or commerce in India made the services taxable. The Tribunal also determined that the Surat-II Commissionerate had jurisdiction to adjudicate the show cause notice, and penalty under Section 78 was revoked as the appellant's case fell under the provisions of Section 73(3), resulting in the appeal being disposed of in favor of the appellant. en-us Fri, 27 Jun 2014 00:00:00 +0530 Sat, 17 Jan 2015 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249591 The Tribunal held that services provided by foreign service providers to the appellant, even if consumed outside India, were taxable under Section 66A of the Finance Act 1994 and Taxation of Services Rules. The location of the recipient in India and the use of services for business or commerce in India made the services taxable. The Tribunal also determined that the Surat-II Commissionerate had jurisdiction to adjudicate the show cause notice, and penalty under Section 78 was revoked as the appellant's case fell under the provisions of Section 73(3), resulting in the appeal being disposed of in favor of the appellant. Case-Laws Service Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249591