𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗦𝗼𝗳𝘁𝘄𝗮𝗿𝗲 𝗣𝘂𝗿𝗰𝗵𝗮𝘀𝗲𝗱 𝗳𝗿𝗼𝗺 𝗔𝗯𝗿𝗼𝗮𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "In the absence of evidence proving services rendered in India, the appellant is not liable to pay service tax under the reverse charge mechanism."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗣𝗮𝗿𝘁𝗶𝗲𝘀: M/s. Dassault Systemes Simulia Private Limited vs. The Commissioner of Central Excise and Service Tax. 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is liable to pay service tax under the reverse charge mechanism for services allegedly rendered in India? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant purchased software from the U.S., claimed no services were rendered in India, and disputed service tax under reverse charge.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the software is treated as goods, with services performed in India. The Revenue failed to provide evidence that services were rendered in India, and as a result, the reverse charge mechanism under Section 66A was deemed inapplicable. The appeal was allowed, and the service tax demand was dismissed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Dassault Systemes Simulia Private Limited vs. The Commissioner of Central Excise and Service Tax. 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 24 March 2023 📜 This ruling clarifies that service tax under reverse charge cannot be demanded without clear evidence of services rendered outside India by a foreign service provider.