https://www.taxtmi.com/caselaws?id=239834 The Tribunal allowed the appeal, quashed the Order-in-Original, and ordered a refund of the amounts paid towards service tax and interest. It concluded that the transactions were not subject to service tax under the reverse charge mechanism as the tangible goods were not located in India during their entire use. The Tribunal also invalidated the penalties imposed under Sections 76 to 78 of the Finance Act, 1994, and held that the corrigenda amending the adjudication order without due process were unsustainable. en-us Thu, 24 Oct 2013 00:00:00 +0530 Fri, 01 Dec 2017 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239834 The Tribunal allowed the appeal, quashed the Order-in-Original, and ordered a refund of the amounts paid towards service tax and interest. It concluded that the transactions were not subject to service tax under the reverse charge mechanism as the tangible goods were not located in India during their entire use. The Tribunal also invalidated the penalties imposed under Sections 76 to 78 of the Finance Act, 1994, and held that the corrigenda amending the adjudication order without due process were unsustainable. Case-Laws Service Tax Thu, 24 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239834