https://www.taxtmi.com/caselaws?id=782411 CESTAT allowed the appeal in part. It held that membership, subscription and participation fees paid in foreign currency to overseas packaging associations and for participation in an overseas safety contest were not taxable under reverse charge for the pre-01.07.2012 period, applying the doctrine of mutuality and finding no taxable service performed or consumed in India. Service tax demand, therefore, was set aside for payments to the foreign associations and the contest organiser (with post-01.07.2012 relief limited to the associations). However, pre-shipment inspection and certification charges paid to a foreign private agency were held taxable as "technical inspection and certification service" on reverse charge, with demand and interest confirmed. Extended limitation was upheld, but penalties were ultimately waived under Section 80. en-us Wed, 26 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782411 CESTAT allowed the appeal in part. It held that membership, subscription and participation fees paid in foreign currency to overseas packaging associations and for participation in an overseas safety contest were not taxable under reverse charge for the pre-01.07.2012 period, applying the doctrine of mutuality and finding no taxable service performed or consumed in India. Service tax demand, therefore, was set aside for payments to the foreign associations and the contest organiser (with post-01.07.2012 relief limited to the associations). However, pre-shipment inspection and certification charges paid to a foreign private agency were held taxable as "technical inspection and certification service" on reverse charge, with demand and interest confirmed. Extended limitation was upheld, but penalties were ultimately waived under Section 80. Case-Laws Service Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782411