2015 (6) TMI 1034

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....hana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri Thomas Kuriyan, Advocate, for the Appellant. Shri Pakshi Rajan, AR, for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - The demand for service tax for the period from October, 2006 to August, 2010 with interest has been confirmed and penalty has been imposed on the ground that appellant is liable to pay se....

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....and partly performed abroad, the receiver is liable to pay tax. He submits that if the service is received by a person located in India for the purpose of business or commerce, such services are excluded for the purpose of levy of service tax as per the provisions of Rule 3(ii). 4. We have considered the submissions. For better appreciation, Rule 3(ii) and Rule 3(iii) referred to above are....

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....d 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 t....