2017 (12) TMI 1205

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.... cause notice demanding & service tax on services received from the entities outside India of Maintenance of Billing and customer care Software, International connectivity services to roaming subscribers and services towards download of content viz. Cartoons, Music Videos, Games, Ringtones, Graphics, GPRS download etc. The demand towards service tax for the above three services were made respectively under the category of "Management, Maintenance Dr Repair Service" for the period 13.06.2005 to 17.11.2006, "Business Support Service" for the period 18.04.2006 to 25.03.2009 and "Development & Supply of content for Telecommunication, Advertising and Online Information Services" for the period 01.06.2007 to 16.03.2009. All the services were prov....

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....refully considered the submissions made by both the sides. We find that the services repair, maintenance and management of software by the entity situated outside India was carried out through internet. Such services were brought into tax net by insertion of proviso to Rule 3 (ii) of the Taxation of Services (Provided From Outside India and Received in India), Rules, 2006 vide Notification No.6/2008 - ST dt. 01.03.2008. The said provisio reads as under : Provided further that where the taxable services referred 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 servi....