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TMI Blog2024 (10) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... re, in this position, it is necessary to record to Section 66A and Rule 2(1) D4 under which the assessee is require to pay service tax under reverse charge mechanism. The service recipient is liable to pay service tax only in a case where the service provider located outside India does not have any establishment in India. In the present case admittedly the service provider M/s Monogram Licensing International Inc. has office at Bangalore and the agreement itself has been executed in Bangalore by the signature of Chief Financial Officer of M/s. Monogram Licensing International Inc. Bangalore. In this fact in terms of Section 66 A, the appellant is not liable to pay service tax under reverse charge mechanism. Without prejudice, it is also fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer who is placed at their Bangalore office. Therefore, in terms of Section 66A the appellant is not liable to pay service tax. 2.1 Without prejudice, he further submits that in the facts and circumstances of the case when the entire exercise is revenue neutral, as the appellant is eligible for Cenvat credit on the service tax if at all payable on IPR. Therefore, for this reason also demand is not sustainable. He also submits that the demand was raised invoking extended period. Since, there is no suppression of the fact or any mala fide on the part of the appellant, the demand for the extended period is not sustainable on limitation also. In support he placed reliance on the following judgments:- CHIRIPAL POLYFILMS LTD reported in 2022 (67) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of residence, in India, such service shall, for the purposes of this section, be taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in India, and accordingly all the provisions of this Chapter shall apply: Provided that where the recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any business or commerce, the provisions of this sub-section shall not apply: Provided further that where the provider of the service has his business establishment both in that country and elsewhere, the country, where the establishment of the provider of service directly concerned with the provision of service is located, shall be treat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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