https://www.taxtmi.com/caselaws?id=358800 Offshore oil and gas services received from foreign providers for pre-construction and construction activities in India's continental shelf and exclusive economic zone were treated as outside the extended service tax levy on the facts presented. The Tribunal followed its earlier coordinate bench ruling in the assessee's own case, holding that Notification No. 14/2010-ST covered only specified activities connected with construction of installations, structures and vessels, and that the amendment to Rule 2(e) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 did not justify a wider tax reach. Judicial discipline required adherence to the un-stayed earlier view, so the refund claim was admissible. en-us Tue, 27 Mar 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358800 Offshore oil and gas services received from foreign providers for pre-construction and construction activities in India's continental shelf and exclusive economic zone were treated as outside the extended service tax levy on the facts presented. The Tribunal followed its earlier coordinate bench ruling in the assessee's own case, holding that Notification No. 14/2010-ST covered only specified activities connected with construction of installations, structures and vessels, and that the amendment to Rule 2(e) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 did not justify a wider tax reach. Judicial discipline required adherence to the un-stayed earlier view, so the refund claim was admissible. Case-Laws Service Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358800