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2016 (4) TMI 111 - CESTAT MUMBAI

2016 (4) TMI 111 - CESTAT MUMBAI - TMI - 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. De .....

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nal 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 .....

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er of Central Excise (Appeals), Mumbai-II. 2. Heard both sides and perused the records. 3. The period involved in both these appeals is 18/04/2006 to 31/03/2008. The lower authorities have confirmed the demand of service tax along with interest and imposed equivalent amount of penalty on the ground that the appellant is liable to discharge service tax on the reverse charge mechanism as per Section 66A of the Finance Act, 1994 for the payment made by them to Food and Drug Administration of USA fo .....

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