2018 (10) TMI 655

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....C.A) For Respondent: Mr. Sameer Chitkara (AR) ORDER Per: Raju This appeal has been filed by the M/s. Firmenich Aromatics India Pvt Ltd against confirmation of demand of Service Tax and imposition of penalty. 2. Ld. Counsel for the appellant argued that they received certain services from abroad and Show Cause Notice was issued to them seeking to demand the service tax on reverse cha....

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....g services 1,94,545/- 88,347/- 10056 dated 29/11/2013 1,06,198/-   Total 1,32,67,366/- 1,31,61,168/-   1,06,198/- They are not contesting serial No. 1 & 2 the table above on merit, however they are contesting the same in respect of the penalty imposed. 3. Ld. Counsel argued in respect of the demand of services under the head of Commercial training or c....

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....fore their cannot be any service Tax liability on purchase of Software. He pointed out that this very issue was before Hon'ble High Court of Madras in case of Infotech Software Dealers Association reported in 2010 (20) STR 289 and the matter was finalise by the Hon'ble High Court of Madras on 24.08.2010 only. He further argued that they were paying the exact amount spent by their Parent Company on....

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....any time. It is not in dispute that the training on which the tax has been demanded was under taken abroad. The services under Section 65 (105) (zzc) fall under Rule 3(2) of the Taxation of Service (provided from outside India and received in India) Rules, 2006. The services covered under the said sub-Rule is taxable only when the same are performed in India. In the instance case, it is not in dis....