Service tax demand under reverse charge for IPR registered in foreign country unsustainable

Reebok India Company Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that service tax demand under reverse charge mechanism unsustainable in case the IPR is registered in any foreign country and is not registered in India. Facts- M/s Refop India Company, or say RIC (formerly known as Reebok India Company), the appellants have entered into a technology licence agreement dated 01.03.1995 which was renewed on 01.10.2002 with Reebok International Ltd. UK; under the agreement with RIC UK, RIC India were granted non-exclusive and non-transferable right to...