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TMI Blog2016 (4) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... s in USA the products needs to be certified by US FDA for which they have to pay a fee which have been charged under reverse charge mechanism. The decision of the Tribunal in the case of K.G. Denim Ltd. vs. Commissioner of Central Excise, Salem [2014 (9) TMI 544 - CESTAT CHENNAI] squarely applies to the case and payment of charges for technical inspection of certification services outside India wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me is not taxable. - Decided in favour of appellant - Appeal Nos. ST/180/2012, ST/181 & 182/2012 - A/86140-86142/16/STB - Dated:- 11-2-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellants : Shri Vinay Jain, CA Shri V.S. Sejpal, Adv For the Respondent : Shri, Superintendent Commissioner (AR) ORDER Per M. V. Ravindran These two appeals are agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions made by both the sides we find that the issue is no more res integra as the facts are not disputed. The facts in the case are that the appellant had sought certification of their products by Food and Drug Administration, USA for the products manufactured by them. The Food and Drug Administration of USA certifies the quality of the products which enables the appellant to sell the products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment squarely covers the issue in the case in hand. 6. As regards the business exhibition service, we find that the Tribunal in the case of Positive Packaging Industries Ltd. vs. Commissioner of Central Excise, Raigad 2015 (39) STR 219 has held that it gets attracted only if it is performed in India. It is also held that that business exhibition service, if entirely performed outside India woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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