https://www.taxtmi.com/caselaws?id=325997 The Tribunal ruled in favor of the appellants, determining that they were not liable to pay service tax under the reverse charge mechanism for technical inspection of certification services and business exhibition services. The payments made to the Food and Drug Administration of USA were considered fees for certification, not taxable services. Business exhibition services performed outside India were also found not to attract service tax. As a result, the demands for service tax, interest, and penalty were set aside, and the appeals were allowed in favor of the appellants. en-us Thu, 11 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325997 The Tribunal ruled in favor of the appellants, determining that they were not liable to pay service tax under the reverse charge mechanism for technical inspection of certification services and business exhibition services. The payments made to the Food and Drug Administration of USA were considered fees for certification, not taxable services. Business exhibition services performed outside India were also found not to attract service tax. As a result, the demands for service tax, interest, and penalty were set aside, and the appeals were allowed in favor of the appellants. Case-Laws Service Tax Thu, 11 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325997