2019 (7) TMI 493

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..... xed in India on reverse charge basis - HELD THAT:- Since such services stand provided outside India, they cannot be taxed in India on reverse charge basis - Reliance placed in the case of GLAXOSMITHKLINE CONSUMER HEALTHCARE LTD VERSUS COMMISSIONER OF SERVICE TAX [ 2014 (1) TMI 258 - CESTAT NEW DELHI] - demand set aside. Consulting engineers service - appellant procured technical know-how from thei .....

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..... Wadhwa, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) For the Appellant : Ms. Asmita A. Nayak, Advocate, Mr. R.K. Ranjan, Advocate For the Respondent : Shri.G.R. Singh, D.R. ORDER PER: ARCHANA WADHWA After hearing both the sides, we find that the service tax to the tune of ₹ 4,53,372/- stands confirmed against the appellant alongwith confirmation of interest and imposition o .....

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..... the ground that the appellant has procured technical know-how from their foreign collaborators against payment of royalty and as such they are liable to pay service tax on the same. Ld. Advocate has drawn our attention to the Tribunal decision in the case Commissioner of Central Excise & Service Tax, Bangalore vs. Molex (India) Ltd.- 2007 (7) S.T.R. 592 (Tri.-Bang.) laying down that the said acti .....

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