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2019 (7) TMI 493 - AT - Service TaxReverse charge mechanism - technical testing and analysis services - assessee’s case is that since such services stand provided outside India, they cannot be taxed in India on reverse charge basis - HELD THAT:- Since such services stand provided outside India, they cannot be taxed in India on reverse charge basis - Reliance placed in the case of GLAXOSMITHKLINE CONSUMER HEALTHCARE LTD VERSUS COMMISSIONER OF SERVICE TAX [2014 (1) TMI 258 - CESTAT NEW DELHI] - demand set aside. Consulting engineers service - appellant procured technical know-how from their foreign collaborators against payment of royalty - demand of service tax - HELD THAT:- Reliance placed in the case of COMMISSIONER OF C. EX. & SERVICE TAX, BANGALORE VERSUS MOLEX (INDIA) LTD. [2007 (4) TMI 48 - CESTAT,BANGALORE] laying down that the said activity will not fall under the ambit of consulting engineer - demand set aside. Time Limitation - HELD THAT:- Inasmuch as the same is for the period 2009-10 till September, 2011 whereas the show cause notice issued on 22nd June, 2012. She submits that whatever service tax required to be paid by them, was available as a cenvat credit and as such the entire situation of the Revenue neutral and there cannot be any malafide on their part, so as to rightly invoke longer period. Appeal allowed - decided in favor of appellant.
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