2018 (2) TMI 405

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....Mohd. Altaf, Assistant Commissioner (AR), for Respondent: Shri Jatin Mahajan, Advocate, Per: Anil G. Shakkarwar The present appeal filed by Revenue is directed against Order-in-Appeal No. 171-ST/APPL/KNP/2012 dated 16/05/2015 passed by Commissioner of Customs & Central Excise (Appeals), Kanpur.  2.The brief facts of the case are that the respondent initially paid Service Tax in re....

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.... to show that the service or a part of the service has been performed in India and therefore, he has held that in the present case, Service Tax was not payable by the respondent since the entire service was provided outside taxable territory i.e. outside India Service Tax was not leviable. Being aggrieved by the said order, Revenue is before this Tribunal. 3.The grounds of appeal filed by Reven....

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....pellant, who has submitted that it is contention of Revenue that unless part of the service is provided in India, the proviso to said Rule 3(ii) of Taxation of Services (Provided from Outside India & Received in India) Rules, 2006 is not applicable. 6.Having considered the rival contentions and on perusal of the facts on record, we find that through the said Rule 3(ii) of Taxation of Services (....