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2016 (4) TMI 111

Taxability for the period 18.04.2006 to 31.03.2008 - Technical inspection of certification services outside India to Food and Drug Administration of USA - Reverse charge mechanism as per Section 66A of the Finance Act, 1994 - Held that:- in order to market the goods in USA the products needs to be certified by US FDA for which they have to pay a fee which have been charged under reverse charge mechanism. The decision of the Tribunal in the case of K.G. Denim Ltd. vs. Commissioner of Central Excise, Salem [2014 (9) TMI 544 - CESTAT CHENNAI] squarely applies to the case and payment of charges for technical inspection of certification services outside India will not fall under the category of reverse charge mechanism.

Taxability for the period 18.04.2006 to 31.03.2008 - Business exhibition service outside India to Food and Drug Administration of USA - Reverse charge mechanism as per Section 66A of the Finance Act, 1994 - Held that:- the Tribunal in the case of Positive Packaging Industries Ltd. vs. Commissioner of Central Excise, Raigad [2013 (4) TMI 727 - CESTAT MUMBAI] has held that it gets attracted only if it is performed in India. It is also held that that business exhibition service, if entirely performed outside India would not get covered under taxable service even under reversed charge mechanism. Therefore, by following the same, as the appellant had engaged the services of an entity for business exhibition service outside India, same is not taxable. - Decided in favour of appellant

 


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