2016 (10) TMI 957

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..... - Reverse Charge Mechanism - Held that: - service tax liability arises under the provisions of Section 66A of the Finance Act, 1994 under Reverse Charge mechanism. Accordingly, we uphold the tax liability and interest thereof and also the penalties imposed on this point and reject the appeal of the appellant to that extent. Commission for the procurement of orders on behalf of the German compa .....

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..... 2. Heard both sides and perused the records. 3. On perusal of the records we find that the demand is confirmed against the appellant on two grounds:- (a) for the amount received as commission for procuring orders for marketing the products in India for their German company and (b) for the amount paid by the appellant to foreign supplier for providing technical and marketing support se .....

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..... received by the appellant for the procurement of orders and the German co. which directly supplies the finished product manufactured, to the person who has placed the order. The lower authorities has confirmed the demands based upon Rule 3(2) of the Export of Services Rules, 2005 holding that the services provided in India and used outside India. 6. In our considered view, the issue is no more .....

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