https://www.taxtmi.com/caselaws?id=269863 The appellate tribunal ruled in favor of the appellant, stating that the testing service provided from outside India was not subject to service tax as it was entirely performed in the laboratory abroad. The tribunal emphasized the correct interpretation of the rules, determining that the service was not performed in India, thus exempting the appellant from paying service tax. The tribunal set aside the previous order, allowed the appeal, and directed for appropriate relief in accordance with the law. This case clarifies the application of service tax rules for services provided from outside India and received in India. en-us Tue, 15 Dec 2015 00:00:00 +0530 Wed, 14 Sep 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269863 The appellate tribunal ruled in favor of the appellant, stating that the testing service provided from outside India was not subject to service tax as it was entirely performed in the laboratory abroad. The tribunal emphasized the correct interpretation of the rules, determining that the service was not performed in India, thus exempting the appellant from paying service tax. The tribunal set aside the previous order, allowed the appeal, and directed for appropriate relief in accordance with the law. This case clarifies the application of service tax rules for services provided from outside India and received in India. Case-Laws Service Tax Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269863