TaxTMI 
TaxTMI 
2017 (10) TMI 280
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....d for that purposes they are availing certain services, which are of the following nature. S. No Service provider Name of service Amount of service tax 1 Eaton Industries (Wuxi) Co. Ltd. China Cost allocation for shared or corporate support services relating to Accounting/Finance, HR, General and operation management, SCM (Service Classified by EISPL under Business Support Services) 14,8,948 2 Integrale Marketing Consulting, SL, Spain Liaisoning and Technical Representation Services for supplying valves (such as regular monitoring with Warehouse and Ford Plant to ensure smooth transactions, identification and resolving of quality issues, providing weekly reports to EISPL on delivery and quality performance, coordinating with EISP....
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....deemed to perform outside India then no service tax is payable in terms of Rule 3 (ii) of Taxation of Services (Provided from outside India and received in India) Rules, 2006. In terms of said Rule, the said services would be taxable only if it is performed in India and therefore, they are not taxable. For this assertion, he relied on the decision of the Tribunal in the case of Bajaj Allianz General Insurance Co. Ltd. - 2015 (37) STR 316 (Tri-Mum). He also relied on the Rule 5 of the Place of Provision of Rules, 2012 which relates to these services related to immovable property. He further argued that Notification No.41/2007 as amended gives refund of service tax paid of services used for export. In the instant case since the appellants are....
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....actory. He further argued that the said services are not used in or in relation to the manufacture. Ld. AR further argued that the point regarding limitation on the ground of interview of the Senior Manager was not raised before the Commissioner (Appeals) and therefore, it is not open to raise this issue before the Tribunal. 4. I have gone through the rival submissions. I find that the impugned order holds that the factory gate is the place of removal and warehousing located in foreign country cannot be the place of removal. The sole ground for reaching this conclusion is that the Central Excise Act, 1944 is applicable within the territory of India and not abroad. The Ld. Counsel for the appellant relied on the decision of the Tribunal in ....
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....the goods to the place of destination and has an obligation to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all Customs formalities. The ownership right of the goods remains with the respondent. Therefore, CBEC circular is not relevant to the facts and decision in the case of Khanna Industrial Pipes Pvt.Ltd. is not relevant to the facts of the present case. 8. Further, in the case of Ambuja Cements (Supra), the Hon'ble Punjab & Haryana High Court has examined the issue and held that the circular No.97/6/2007-ST dated 23.8.2007 lays down three conditions, namely, (a) the ownership of goods and the property of the goods remained with the seller of the goods till the ....