2017 (9) TMI 223

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....ur, Advocate, for the Appellant. Shri Sanjay Jain, AR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - This appeal is directed against the impugned order dated 26-7-2010 passed by the Commissioner (Appeals), Customs of Central Excise, Jaipur. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Electrical Transformers. The appellan....

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....ter was adjudicated vide order dated 14-10-2009, wherein service tax demand of Rs. 17,38,176/- was confirmed along with the interest against the appellant. Besides, penalties were imposed under Sections 77 and 78 of the Finance Act, 1994. Felling aggrieved with the adjudication order dated 14-10-2009, both the assessee-appellant and the Revenue have preferred appeals before the Commissioner (Appea....

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....ct on record that the services namely, erection, commissioning and installation have been provided outside India and not performed in India. Such services falling under Sec. 65(105)(zzd) find place in Rule 3(ii) wherein service tax will be payable on reverse charge basis only if such services are performed in India by a service provider from abroad. Thus in our view, Rule 3(ii) of the Rules, 2006 ....