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Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site office/branch office of Appellant and thus, the service cannot be said to be received in India when the same is provided outside India, used outside India and paid outside India. - The payment of local tax abroad will be an indicator to decide whether a service is provided and consumed outside India or has been consumed/received in India - the impugned order confirming the service tax liability on the appellant cannot be sustained. - AT
Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site office/branch office of Appellant and thus, the service cannot be said to be received in India when the same is provided outside India, used outside India and paid outside India. - The payment of local tax abroad will be an indicator to decide whether a service is provided and consumed outside India or has been consumed/received in India - the impugned order confirming the service tax liability on the appellant cannot be sustained. - AT
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