https://www.taxtmi.com/caselaws?id=34987 CESTAT, Ahmedabad held that where a service is fully performed outside India the proviso to rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 does not apply, as that proviso addresses partly-performed services and valuation disputes. Because the reverse-charge mechanism was not attracted, no service tax liability arose and the refund claim was allowed. en-us Fri, 29 May 2009 00:00:00 +0530 Mon, 10 Nov 2025 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34987 CESTAT, Ahmedabad held that where a service is fully performed outside India the proviso to rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 does not apply, as that proviso addresses partly-performed services and valuation disputes. Because the reverse-charge mechanism was not attracted, no service tax liability arose and the refund claim was allowed. Case-Laws Service Tax Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34987