2021 (11) TMI 831

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.... C. V. Savitha, Superintendent Authorised Representative for the appellant/Revenue. Shri Ravi Raghavan, Advocate, Authorised Representative for the Respondent ORDER PER : S.K. MOHANTY Revenue has filed this appeal against the impugned order dated 29.12.2017 passed by the learned Commissioner of Central GST, Bangalore. 2. Heard both sides and perused the records. 3. This Tribunal ....

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....e is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and received by a person hereinafter referred to as the recipient who has his place of business, fixed establishment, permanent address or usual place of residence, in India, such service shall, for the purposes of this section, be taxable service, and such taxable service shall....

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....0 (17) STR J57 (SC). Considering the factual matrix, the original authority has not only dropped the demand for the period prior to 18.4.2006 but also dropped the proposed demand towards IPR service received by the respondent after such effective date, holding that, such service was not liable for payment of service tax prior to the period 1.7.2012. 4. On careful examination of the case records....