2018 (8) TMI 33

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.... For the Respondent ORDER Per : P. Anjani Kumar M/s. ABB Ltd. (the respondents) were receiving services as consulting engineer service, technical testing and analysis service and business auxiliary service from foreign companies which did not have any office in India. It was alleged that they did not pay Service Tax on the payments made to such foreign companies for the taxable services. ....

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....om 18.04.2006 while upholding the 'consulting engineer service' and 'business auxiliary service' from 18.04.2006; the Order-in-Original categorically mentions that the technical testing service in some cases was rendered in India and in some cases, it was rendered in abroad. Rule 3 of Taxation of Services have provided from outside India and received in India so far Rules 2006 provides that where ....

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....the Finance Act. 4. Heard both sides and perused the records of the case. 5. We find that though the departmental appeal is against the impugned order in toto as per the legal position as on date. As submitted by the Authorized Representative, the dispute now is only on the point of applicability of Service Tax on the 'technical testing and analysis' service received by the respondents on or....