RCM liability invoking section 66A not sustainable as inspection service is performed in India

Lakshmi Electrical Drives Limited Vs Commissioner of CCE & ST (CESTAT Chennai) CESTAT Chennai held that service receiver (appellant) not liable to pay service tax invoking provisions of section 66A of the Finance Act under reverse charge mechanism (RCM) as inspection service is performed in India. Facts- During the course of audit of accounts of the appellant, it was noticed that a payment was made in foreign currency to the Canadian Standards Association operating as M/s. CSA International, Canada for factory certification which is similar to ISO Certification. It appears that services pr...