https://www.taxtmi.com/caselaws?id=347173 The Tribunal ruled in favor of the appellant, a manufacturer of food color, regarding the classification of testing and certification services provided by a US government agency under "Technical Inspection & Certification Services" for service tax under the reverse charge mechanism. The Tribunal held that since the service was wholly performed outside India, the recipient in India is not liable to pay service tax. Relying on previous decisions and emphasizing that receiving the certificate in India does not constitute partial performance in India, the Tribunal allowed the appeal, stating that the service is not taxable under relevant provisions. en-us Thu, 27 Jul 2017 00:00:00 +0530 Sat, 28 Jan 2023 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347173 The Tribunal ruled in favor of the appellant, a manufacturer of food color, regarding the classification of testing and certification services provided by a US government agency under "Technical Inspection & Certification Services" for service tax under the reverse charge mechanism. The Tribunal held that since the service was wholly performed outside India, the recipient in India is not liable to pay service tax. Relying on previous decisions and emphasizing that receiving the certificate in India does not constitute partial performance in India, the Tribunal allowed the appeal, stating that the service is not taxable under relevant provisions. Case-Laws Service Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347173