https://www.taxtmi.com/caselaws?id=354984 The appeal before the Appellate Tribunal CESTAT, Allahabad involved a dispute over a Service Tax refund for services performed in a foreign country. The Tribunal upheld the Commissioner (Appeals) decision, ruling that since the service was entirely provided outside India, it was not subject to Service Tax. The Tribunal found no evidence indicating any part of the service was performed in India, thus dismissing the Revenue's appeal. The interpretation of Rule 3(ii) and the proviso's applicability were key in determining the tax liability for services provided from outside India and received in India. en-us Thu, 12 Oct 2017 00:00:00 +0530 Thu, 08 Feb 2018 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354984 The appeal before the Appellate Tribunal CESTAT, Allahabad involved a dispute over a Service Tax refund for services performed in a foreign country. The Tribunal upheld the Commissioner (Appeals) decision, ruling that since the service was entirely provided outside India, it was not subject to Service Tax. The Tribunal found no evidence indicating any part of the service was performed in India, thus dismissing the Revenue's appeal. The interpretation of Rule 3(ii) and the proviso's applicability were key in determining the tax liability for services provided from outside India and received in India. Case-Laws Service Tax Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354984