Reverse Charge on Technical Services Hinges on Performance Location; Revenue Authority Fails to Prove Services Outside India, Demand Set Aside. https://www.taxtmi.com/highlights?id=26557 Technical testing and analysis service - reverse charge - services are imported or not - Proviso to Rule 3(ii) states that when a service is partly performed in India, it shall be treated as performed in India. Revenue has not justified how the service is performed outside India - Demand set aside - AT en-us Wed, 23 Dec 2015 13:10:39 +0530 Wed, 23 Dec 2015 13:10:39 +0530 TaxTMI RSS Generator Reverse Charge on Technical Services Hinges on Performance Location; Revenue Authority Fails to Prove Services Outside India, Demand Set Aside. https://www.taxtmi.com/highlights?id=26557 Technical testing and analysis service - reverse charge - services are imported or not - Proviso to Rule 3(ii) states that when a service is partly performed in India, it shall be treated as performed in India. Revenue has not justified how the service is performed outside India - Demand set aside - AT Highlights Service Tax Wed, 23 Dec 2015 13:10:39 +0530 https://www.taxtmi.com/highlights?id=26557