https://www.taxtmi.com/caselaws?id=270647 The appeal was allowed in favor of the Appellant in a case concerning the rejection of a refund claim for a payment made to a foreign service provider for services falling under the reverse charge mechanism. The Commissioner (Appeals) acknowledged that the original refund claim was filed within the stipulated time but upheld the rejection on merit. However, the Tribunal's decision in a similar case supported the view that if the service is entirely performed outside India, it is not subject to Service Tax. As there was no evidence of the service being partly performed in India, the Tribunal directed the Adjudicating authority to grant the refund to the Appellant. en-us Thu, 15 Oct 2015 00:00:00 +0530 Tue, 12 Jan 2016 00:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270647 The appeal was allowed in favor of the Appellant in a case concerning the rejection of a refund claim for a payment made to a foreign service provider for services falling under the reverse charge mechanism. The Commissioner (Appeals) acknowledged that the original refund claim was filed within the stipulated time but upheld the rejection on merit. However, the Tribunal's decision in a similar case supported the view that if the service is entirely performed outside India, it is not subject to Service Tax. As there was no evidence of the service being partly performed in India, the Tribunal directed the Adjudicating authority to grant the refund to the Appellant. Case-Laws Service Tax Thu, 15 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270647