2016 (1) TMI 439

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....r, AR ORDER Per P K Das The Appellant filed this appeal against the rejection of refund claim of Rs. 65,006.00. The Adjudicating authority rejected the refund claim on merit and on limitation. By the impugned order, the Commissioner (Appeals) upheld the Adjudication order on merit and it has been held that the original refund claim was filed within time. 2. After hearing both the sides....

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....at the service provider provided Technical Testing and Analysis Service in abroad. The Commissioner (Appeals) denied the benefit of the said rules on the ground that if the services are partly performed in India and it would be governed by the proviso made under Section 67 of the said Act, otherwise, in both the cases, whether fully performed or partly performed, it shall be treated as performed i....

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....Technical Testing and Analysis service covered under sub-clause (zzh) of Section 65(105) of the Finance Act, as specified in Rule 3 above. The contention of the assessee is that the entire test was performed outside India. In these circumstances as per the first proviso to Rule 3(ii) for taxable service if it is partly performed in India, it is to be treated as performed in India. We find that the....