https://www.taxtmi.com/caselaws?id=347466 The Tribunal ruled in favor of the appellant, holding that service tax liability did not apply to services provided from outside India. The appellant, engaged in manufacturing Electrical Transformers, subcontracted work for exported transformers to parties abroad. The Tribunal determined that as services were entirely performed outside India, Rule 3(ii) of the Taxation of Services Rules did not apply, thus rejecting the service tax demand. Previous decisions were cited to support this conclusion, leading to the Tribunal setting aside the order and allowing the appeal on 21-2-2017. en-us Tue, 21 Feb 2017 00:00:00 +0530 Tue, 05 Sep 2017 08:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347466 The Tribunal ruled in favor of the appellant, holding that service tax liability did not apply to services provided from outside India. The appellant, engaged in manufacturing Electrical Transformers, subcontracted work for exported transformers to parties abroad. The Tribunal determined that as services were entirely performed outside India, Rule 3(ii) of the Taxation of Services Rules did not apply, thus rejecting the service tax demand. Previous decisions were cited to support this conclusion, leading to the Tribunal setting aside the order and allowing the appeal on 21-2-2017. Case-Laws Service Tax Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347466