No Service tax chargeable if services not rendered in India

CESTAT, CHENNAI BENCH Commissioner of Service-Tax, Chennai Versus Heidelberg India (P.) Ltd. Appeal Nos. ST/626 & 627 of 2011 JULY 20, 2012 ORDER Ashok Jindal, Judicial Member Revenue has filed these appeals against the impugned orders wherein the Commissioner (Appeals) has set aside the orders of adjudication demanding the service tax along with interest and penalty under the reverse charge mechanism for the services availed by the respondents from their foreign service provider. 2. The brief facts of the case are that the respondents are engaged in procuring orders for t...