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Issues: Whether the dispute concerning service tax liability on technical testing and analysis service, consulting engineer service and business auxiliary service received from foreign service providers for the period from 18.04.2006 to December 2006 required remand for verification of records and determination of liability, if any.
Analysis: The demand arose from services allegedly received from foreign companies having no office in India. The earlier relief granted by the lower appellate authority left surviving only the question whether the technical testing and analysis services, and the other identified services for the post-18.04.2006 period, were received wholly or partly in India so as to attract service tax. The available invoice on record was dated before 18.04.2006, and the remaining invoices were not available for verification. In these circumstances, the proper course was to send the matter back to the original adjudicating authority for a limited factual examination of the relevant records and consequent determination of duty liability, if any.
Conclusion: The matter was remanded for limited verification of the service tax liability, if any, for the period from 18.04.2006 to December 2006.
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