TaxTMI 
TaxTMI 
2010 (10) TMI 397
X X X X Extracts X X X X
X X X X Extracts X X X X
....erein- after referred to as 'the Respondent'). The adjudicating authority vide impugned O-I-O confirmed demand of service tax amounting to Rs. 4,95,400/- under the category of "Technical Testing and Analysis Service" for the services provided from outside India and Received in India, by the appellant and order recovery of the same along with interest and impose penalty in terms of Section 76 of the Finance Act, 1994. Brief facts of the case : 2. In this case M/s. Stress Engineering Services, Houston, Texas, has conducted a Bulging Intensity Factor (BIF) analysis of Coke Drum. This analysis was performed by feeding the laser scan data of coke drums, which was provided by the appellant. The said analysis is carried out in the servi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....were partly performed in India. (iii) The adjudicating authority relied on clause (ii) of Rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, which was inserted by Notification No. 6/2008 dated 1-3-2008. As per said amendment effective from 1-3-2008, if technical testing and analysis services are provided in relation to any goods or material or immovable property, as the case may be, situated in India at the time of provision of service through internet or electronic network including computer network or any other means then such taxable service whether or not performed in India shall be treated as taxable service performed in India. The said amendment cannot have effect of hold....
X X X X Extracts X X X X
X X X X Extracts X X X X
....elevant period, services performed abroad were not taxable and requested that the penalty may be quashed. They also submitted that the entire amount of service tax has already been paid vide GAR 7 Challan No. 00698, dated 6-8-2009. Discussion & Findings 5. I have considered the case facts of the case and available records, grounds of appeal, the arguments advanced during personal hearing and also the provisions of law governing the subject matter. 6. The service under dispute is "Technical Testing and Analysis" which falls in sub-clause (zzh) of clause (105) of Section 65 of the Finance Act, 1994. I have gone through the instant SCN dated 1-4-2009 and impugned O-I-O and it is observed that there is no dispute that the ent....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed further that where the taxable services referred to in sub-clauses (zzg), (zzh) and (zzi) of clause (105) of Section 65 of the Act, are provided in relation to any goods or material or any immovable property, as the case may be, situated in India at the time of provision of service, through internet or an electronic network including a computer network or any other means, then such taxable service, whether or not performed in India, shall be treated as the taxable service performed in India;" 8. The above amendment made vide Notification No. 6/2008-S.T., dated 1-3-2008, is effective only from 1-3-2008. From the SCN, impugned Order and copies of invoices pertaining to said services under dispute submitted by the appellant, it is observ....