2013 (11) TMI 346

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....zzze) of the Finance Act, 1994. The appellant receives work orders in the form of master service agreement from their customers located outside India. The said work order includes off-site jobs carried out from the appellant's office in Pune and on-site jobs rendered directly at the customers' premises abroad by the appellant's related companies from their offices situated outside India on behalf of the appellant. As per the agreement entered into between the appellant and the related companies for the on-site job undertaken on behalf of the appellant, the appellant pays consideration based on the number of persons provided and number of hours spent for performing on-site operation. Such jobs rendered on behalf of the appellant abroad are s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber of hours spent for undertaking such activities. It is their contention that this activity of rendering services abroad is beyond the jurisdiction of Indian tax authorities, and, therefore, the demand of service tax on such on-site activities is not sustainable in law. 3.1 He relies on the decisions of this Tribunal in the case of Tech Mahindra Ltd. vs. Commissioner of Central Excise, Pune and CESTAT Order NO. A/713-714/13/CSTB/C-1 dated 15/03/2013 in the case of Tata Technologies Ltd. vs. Commissioner of Central Excise, Pune in support of the above contentions. It is also submitted that the CBEC vide letter dated 28/11/2009 examined the issue and has clarified that on-site services rendered abroad i.e., work done at customer's site abr....