2015 (5) TMI 342

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.... For the Respondent : Shri D.V. Nagvenkar, Addl. Commissioner (AR) ORDER Per: M V Ravindran: These two appeals are disposed of by a common order as they raise a common issue and are also of interconnected companies. 2. In the case of John Deere Equipment Pvt. Ltd. (hereinafter referred to as 'JDE'), they entered into a technical collaboration agreement for receiving consulting eng....

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....nted personal hearing by the adjudicating authority. The adjudicating authority confirmed the demands raised along with interest and imposed penalties. 3. The learned counsel for the appellants brings to our notice that the entire issue has been blown out of proportion by the lower authority. It is his submission that the issue of discharge of service tax liability by JDE would not arise as the....

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....the submissions made by both the sides and perused the records. 7. As already recorded by us herein above, the period in dispute is 01/04/2003 to 31/03/2004. The demand of service tax on JDE is on reverse charge mechanism while on DEC is on the ground that they have rendered the services. We find strong force in the contentions raised by the learned counsel in the case of JDE, that the demand o....

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....d on JDE is not sustainable and is liable to be set aside and we do so. 8. As regards the appeal filed by DEC, we find that the appellant is an entity situated at Illinois in USA. The provisions of Finance Act, 1994 do not apply to an entity who is not situated within India. There is no dispute that the said DEC has no office or any permanent establishment in India. In view of this factual matr....