https://www.taxtmi.com/caselaws?id=253901 The Tribunal dismissed both appeals, upholding the demand for Design services but setting aside the demand for Technical Testing and Analysis service. The Tribunal found that the Technical Testing and Analysis service was performed outside India, as per Rule 3(c) of Import of Service Rules, and there was no evidence of any part of the service being performed in India. Consequently, the demand for Technical Testing and Analysis service was rejected based on the interpretation of relevant rules and lack of evidence of any part of the service being performed in India. en-us Fri, 03 May 2013 00:00:00 +0530 Sun, 07 Dec 2014 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253901 The Tribunal dismissed both appeals, upholding the demand for Design services but setting aside the demand for Technical Testing and Analysis service. The Tribunal found that the Technical Testing and Analysis service was performed outside India, as per Rule 3(c) of Import of Service Rules, and there was no evidence of any part of the service being performed in India. Consequently, the demand for Technical Testing and Analysis service was rejected based on the interpretation of relevant rules and lack of evidence of any part of the service being performed in India. Case-Laws Service Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253901