Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 1391 - AT - Service TaxLevy of Service tax - Technical Testing and Certification Services - payments made by the appellant to the USFDA - reverse charge mechanism - HELD THAT:- Identical issue in respect of the appellant for the earlier period 18.4.2006 to 31.3.2008 was before the Tribunal in ROHA DYECHEM PVT LTD, VIDHI DYESTUFF MFG LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIGAD [2016 (4) TMI 111 - CESTAT MUMBAI], the Bench held that such payments are not covered under the reverse charge mechanism as these are fees which are payable to USFDA. As in the case of the appellant itself in ROHA DYECHEM, this Bench has allowed the appeal and set aside the demands raised, respectfully following the same, it is held that the impugned orders are unsustainable and liable to be set aside - appeal allowed.
|