2018 (9) TMI 666

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.... P.C: This Appeal under Section 83 of the Finance Act, 1994 (the Act) read with Section 35G of the Central Excise Act, 1944, challenges the order dated 3rd March, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. Revenue urges the following questions of law, for our consideration: "(a) Whether on the facts and circumstances of the case and in law,....

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....ce rendered by the Respondent in India. It is the case of the Revenue that as the services are performed in India, Respondent is liable to pay service tax on its above service to a foreign party on Reverse Charge Mechanism. 4. The impugned order dated 3rd March, 2016 of the Tribunal held as the services rendered by the Appellant to overseas party would not be liable to pay service tax, as it wo....

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.... of this Court in SGS India Pvt. Ltd., (supra) is pending consideration before the Supreme Court as notice has already been issued. Thus, this appeal would warrant admission. 6. We find that this Court in SGS India Pvt. Ltd., (supra) has held that where services were rendered in India to a foreign party, then such service is not liable to tax as it would be export of service. Further, in fact a....