2014 (6) TMI 830

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....P Arul, Superintendent (AR) JUDGEMENT Per: Mathew John: After hearing both sides, we found that this matter relates to a dispute that has already been decided by the Tribunal. Therefore, the stay petitioner and appeal were taken together for disposal. After waiving the requirement of pre-deposit both the sides were heard for disposal of appeal. 2. There are two short issues involved in....

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....n order, it is seen that the Technical Inspections were done outside India. Therefore, as per the provisions of the Rule 3 (ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, these two services are considered to be imported into India when the service provider is located abroad and service is performed in India. Since, these services are performed outside ....